Seksyen 24

dalam subseksyen (2), dengan menggantikan perkataan

“non-resident unit holder” dengan perkataan “unit holder other than a unit holder which is a resident company”;

dan

dalam subseksyen (3), dengan menggantikan perkataan

“an amount equal to ten per cent of the income liable to deduction of tax under that subsection and the total sum” dengan perkataan “a sum equal to ten per cent of that amount, and the amount which he fails to pay and the increased sum”.