15. Amendment of section 98 Section 98 of the principal Act is amended by inserting the following subsection after subsection (11)—
"(12) The Board may, by notice in writing, exempt a class of persons specified in the notice from the requirement to comply with subsection (1)."
16. Amendment of section 113(6) Section 113(6) of the principal Act is amended by inserting "instalment" between "Any" and "of tax".
17. Amendment of section 115 Section 115 of the principal Act is amended—
(a) by repealing subsection (1) and substituting the following subsection—
"(1) For the purposes of this section ‘payment’ means any payment of income referred to in section 18 in respect of employment.";
(b) by repealing subsection (5); and
(c) by inserting the following subsections after subsection (17)—
"(18) Subject to subsection (19), if tax has been withheld by an employer from a payment to an employee in accordance with this section, the tax withheld shall be a final tax on the income.
(19) Subsection (18) does not apply to an employee for a tax year if—
(a) at any time during the tax year, the employee has two or more employers concurrently; or
(b) for the whole of the tax year the employee has incurred a personal deduction under section 83(3) (b), (c) or (d); or
(c) during the tax year, in addition to employment income, the employee derives income referred to in section 16(1) (a), (c), (d) or (e) that is included in the calculation of the chargeable income of the employee for the year.".