Seksyen 5

dalam subseksyen (1), dengan menggantikan perkataan

“Where” dengan perkataan “Subject to subsection (1A), where”; dan

dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1A) The gross income from an employment in respect of any right to acquire shares in a company of the kind to which paragraph 13(1)(a) applies, shall where the right is exercised, assigned, released or acquired in the relevant period be treated as gross income of the relevant person for that relevant period.”.

Kewangan 9