17. Section 47 of the principal enactment is hereby amended in subsection (1) of that section. by the substitution, for all that words from'" Net Wealth" means the amount' to "on that day other than-" of the following:
'(1) "Net wealth" means the amount by which the aggregate value, computed in accordance with the provisions of this Chapter -
| | (i) of the wealth of a person on the :first day of the year of assessment in respect of the year of assessment commencing on April 1, 1979, and for each of the four years immediately succeeding that year of assessment; and | | |
| | "(ii) of the wealth of a person on the last day of the year of assessment in respect of any year of assessment commencing on or after April 1, 1984, | | |
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