Section 3
Subsection 113a(1) of the principal Act is amended—
of Income Tax (Amendment) Act 2017
Amendment ActIn forceProvision 3 of 4
Section 3
(a)
by renumbering it as section 113a; and
(b)
by substituting for the word “132b” wherever it appears the words “132, 132a and 132b, where such arrangement relates to the automatic exchange of information or the furnishing of a country-by-country report,”.