Section 17

Seksyen 110 Akta ibu adalah dipinda dengan memasukkan selepas subseksyen (1c) subseksyen yang berikut:

"（1D）Notwithstanding subsection (1), where tax on any dividend paid, credited or distributed during the basis year for the year of assessment 1995 has been deducted at the rate of thirty-two per cent, the tax to be set off under subsection (1) shall be the sum deemed to be the tax deducted from such divided under section 108(2D)."