Section 1080B of the Principal Act is amended -

(a) by the deletion of subsection (10),

(b) by the substitution of the following subsection for subsection (11):

"(11) Where -

(a) this section applies to a relevant person,

(b) the relevant person complies with the relevant person's obligations under the Acts,

(c) the relevant person has -

(i) before 1 May 2024, engaged with the Collector-General regarding the relevant person's Covid-19 income tax with a view to entering into an agreement to pay that tax, and

(ii) entered into an agreement referred to in subparagraph (i), whether before or after 1 May 2024,

and

(d) the relevant person complies with the obligations of the relevant person under the agreement entered into as referred to in paragraph (c)(ii),

no interest shall be due and payable by the relevant person in respect of the relevant person's Covid-19 income tax during Period 1, Period 2 and Period 3.",

and

(c) by the substitution of the following subsection for subsection (12):