16. Section 16

Seksyen 110 Akta ibu adalah dipinda dengan memasukkan selepas subseksyen (1B) subseksyen yang berikut:

"（1c）Notwithstanding subsection (1), where tax on any dividend paid, credited or distributed during the basis year for the year of assessment 1994 has been deducted at the rate of thirty-four 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 section 108(2c)."