16. Section 38 of the principal enactment is hereby amended as follows : "
(i) in subsection (1) of that section by the substitution in the proviso to that subsection, for the words and figures ':but prior to April 1. 1984", of the words and figures "but prior to April 1, 1984 or to any dividend declared by a quoted public company on or after April 1, 1991, to any resident person." ;and |
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(2) in subsection (3) of that section,
| | (a) by the substitution in paragraph (c) of that subsection, for the words ' three-seventeenth per centum of the words " seventeen and eleven-seventeenth per centum" ; and | | |
| | (b) in the proviso to that subsection"
| | | (i) by the substitution, in paragraph (c) of that proviso, for the words, " from a quoted public company. ", of the words, "from a quoted public company; or"; and |
| (ii) by the addition, immediately after paragraph (c) of that proviso, of the following paragraph"
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