Section 10

Seksyen 110 Akta ibu adalah dipinda dengan memasukkan, selepas sahaja subseksyen (1), subseksyen baru (1A) yang berikut:

"（1A）Notwithstanding subsection (1), where tax on any dividend paid, credited or distributed during the basis year for the year of assessment 1989 has been deducted at the rate of forty per cent, the tax to be set off under subsection (1) shall be the sum deemed to be the tax deducted from such dividend under subsection (2A) of section 108.".