Section 9

dengan memasukkan, selepas sahaja subseksyen (2), subseksyen baru $ (2 \mathrm{A}) $ yang berikut:

" (2A) Notwithstanding any other provision of this Act, where a dividend is paid, credited or distributed with or without deduction of tax during the basis year for the year of assessment 1989, the amount of the dividend received by the shareholder shall be deemed to be a dividend of such a gross amount as after deduction of tax at the rate of thirty-five per cent would be equal to—

the amount in fact paid or credited; or

where the dividend consists of property other than money, the amount of the market value of that property at the time of the dividend's distribution, and a sum equal to the difference between that gross amount and the amount mentioned in paragraph (a) or (b), as the case may be, shall be deemed to have been deducted from the dividend as tax.";

dengan memasukkan, selepas sahaja subseksyen (4), subseksyen baru (4A) yang berikut:

"（4A) In any case where tax has been deducted at the rate of forty per cent on any dividend paid, credited or distributed during the basis year for the year of assessment 1989 to which subsection (2A) applies, the difference between the amount of tax deducted at forty per cent from such

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dividend and the amount deemed to have been so deducted under that subsection shall be carried forward as a balance in accordance with subsection (6)."