Section 17

dengan subseksyen yang berikut:

“(12) Where paragraph 45(2)(a) applies to an individual and to a wife of his for a year of assessment, any reference in the foregoing subsections to a person shall, in the application of those subsections for that year to that individual and that wife, be taken to be a reference to that individual including that wife as if she were that individual and where paragraph 45(2)(b)

applies, this subsection shall be applied accordingly.”.

Pindaan seksyen 127