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Section 9

Subsection 39(1) of the principal Act is amended—

of Finance Act 1997

ActIn forceProvision 9 of 10
Section 9

(a)

in paragraph (f) by substituting for the semicolon at the end of the paragraph a colon and inserting thereafter the following proviso:

“Provided that this paragraph shall not apply if the payer has paid the amount referred to in subsection (2)

of that section.”;

(b)

in paragraph (i) by substituting for the semicolon at the end of the paragraph a colon and inserting thereafter the following proviso:

“Provided that this paragraph shall not apply if the payer has paid the amount referred to in subsection (2)

of that section.”; and

(c)

in paragraph (j) by substituting for the semicolon at the end of the paragraph a colon and inserting thereafter the following proviso:

“Provided that this paragraph shall not apply if the payer has paid the amount referred to in subsection (2)

of that section.”.

11

Finance

Amendment of section 44