Section 24

in subsection (2), by substituting for the words “non-resident unit holder” the words “unit holder other than a unit holder which is a resident company”; and

in subsection (3), by substituting for the words “an amount equal to ten per cent of the income liable to deduction of tax under that subsection and the total sum” the words

“a sum equal to ten per cent of that amount, and the amount which he fails to pay and the increased sum”.

Act 661

Amendment of section 111