Amendment of section 97 of the principal enactment
21. Section 97 of the principal enactment is hereby amended in subsection (3) of that section, by the substitution for the words and figures, " commencing on or after April 1, 1985, shall be paid ", of the words and figures, " commencing on or after April 1, 1985 and under section 37A in respect of dividends distributed by such company in any year of assessment commencing on or after April 1, 1991, shall be paid ". |