Sections 33, 61 and 62.
1. Section 32 shall apply for the interpretation of Parts 2 to 4 of this Schedule as it applies for the interpretation of Chapter 1 of Part 3 of this Act, except that in Part 4 of this Schedule "dividends" shall include all such interest, annuities or payments as are, within the meaning of section 60, dividends to which Chapter 2 of Part 4 of this Act applies.
1A. In this Schedule-
"chargeable person" means any of the following: (a) a person who is entrusted with the payment of any dividends which are payable to any persons in the State out of any public revenue; (b) a person in the State who is entrusted with the payment of any dividends to which Chapter 2 of Part 4 applies; (c) a banker or other person in the State who obtains payment of any dividends in such circumstances that the dividends are chargeable to income tax under Schedule C or, in the case of dividends to which Chapter 2 of Part 4 applies, under Schedule D; (d) a banker in the State wh
…