24 (c) in paragraph 4 ("Payee to pay tax not withheld by payer or agent") by the deletion of "on or before the last day of the month following the month in which the payment was made" and the substitution of "on or before the fifteenth day of the month following the month in which the payment was made". 33 New Schedules inserted in Cap. 23:06 With effect from the year of assessment beginning on the 1st January, 2006, the Income Tax Act [Chapter 23:06] is amended by the insertion after the Twenty-Ninth Schedule of the following Schedule⎯ “THIRTY-THIRD SCHEDULE (SECTIONS 36J AND 97C) TAX ON NON-EXECUTIVE DIRECTOR'S FEES Interpretation 1.(1) In this Schedule, subject to subparagraph (2)– "corporate body" means any body or association incorporated or registered under any law relating to asset managers, banks, building societies, unit trust schemes, companies, financial institutions, insurers or pension funds or under a special law; "director", in relation to a corporate body, means a person, by whatever name he or she may be called, who– (a) controls or governs that corporate body: or (b) is a member of a body or group of persons which controls or governs that corporate body; or and includes any person occupying the position of director or alternate director of a body corporate; "non-executive director's fees" means any remuneration of a director paid by the corporate body of which he or she is a director– (a) that is excluded for the purposes of employees' tax by virtue of paragraph (b) of the definition of "remuneration" in paragraph 1(1) of the Thirteenth Schedule; or (b) from which employees' tax is not withheld in terms of the Thirteenth Schedule for any reason; "tax" means tax on non-executive director's fees. Payers to withhold tax 2.(1) Every payer of non-executive director's fees to a director shall withhold tax from those fees and shall pay the amount withheld to the Commissioner within fifteen days of the date of payment or within such further time as the Commissioner may for good cause allow. (2) Where tax is withheld in terms of subparagraph (1), the payer shall provide the payee with a certificate, in a form approved by the Commissioner, showing– (a) the amount of the non-executive director's fees; and