Section 5

Akta ibu dipinda dengan memasukkan selepas seksyen 4b seksyen yang berikut:

“Gains or profits from a business arising from stock in trade parted with by any element of compulsion 4c.  For the purpose of paragraph 4(a), gains or profits from a business shall include an amount receivable arising from stock in trade parted with by any element of compulsion including on requisition or compulsory acquisition or in a similar manner.”.