13 (i) in subparagraph (a) by the deletion of “ninety thousand dollars” and the substitution of “seven hundred and twenty thousand dollars”; (ii) in subparagraph (b)— A. by the deletion of “ninety thousand dollars” and the substitution of “seven hundred and twenty thousand dollars”; B. in subparagraph A of subparagraph (ii) by the deletion of “five thousand four hundred dollars” and the substitution of “ninety thousand dollars”; C. in the proviso by the repeal of paragraph (b) and the substitution of— “(b) seven hundred and twenty thousand dollars;”; (f) in paragraph 18 in subparagraph (2)— (i) by the deletion of “ninety thousand dollars” and the substitution of “seven hundred and twenty thousand dollars”; (ii) in the proviso by the repeal of paragraph (b) and the substitution of— “(b) seven hundred and twenty thousand dollars;”. 19 Amendment of Thirteenth Schedule to Cap. 23:06 With effect from the year of assessment beginning on the 1st January, 2004, the Thirteenth Schedule (“Employees’ Tax”) to the Income Tax Act [Chapter 23:06] is amended (a) in paragraph 10 by the insertion after subparagraph (2) of the following subparagraph— “(3) For the purposes of this paragraph the Commissioner may make an assessment in which the amount of employees’ tax for which an employer is personally liable by virtue of subparagraph (1) is estimated, and section forty-five shall, with necessary modifications, apply to such assessment.”; (b) by the repeal of paragraph 15 and the substitution of— “Employees’ tax certificate forms 15.(1) Employees’ tax certificate forms and duplicate employees’ tax certificate forms shall be produced by the employer in such form as the Commissioner may prescribe or approve for general use. (2) In the case of an employer who has a mechanised accounting system the Commissioner may, subject to such conditions as he or she may impose, approve the use by such employer of employee’s tax certificates in a form other than the form prescribed for general use, and if such employer fails to comply with the conditions imposed by the Commissioner, the Commissioner may withdraw his or her consent for the use of such certificates and the employer shall forthwith or from any date specified by the Commissioner cease to use such certificates and shall, within such period as the Commissioner may prescribe, comply with any condition which may have been imposed by the Commissioner providing for the surrender to the Commissioner of all unused stocks of such certificates upon the employer who so ceased to use such certificates.”.