Seksyen 18

Seksyen 109 Akta ibu adalah dipinda dengan menggantikan subseksyen (2) dengan subseksyen yang berikut:

"(2) Where the payer fails to pay any amount due from him under subsection (1), that amount which he fails to pay shall be increased by an amount equal to ten per cent of the interest or royalty liable to deduction of tax under subsection (1) and the total sum shall be a debt due from him to the Government and shall be payable forthwith to the Director General."