Amendment of section 73c of the Principal enactment
30. Section 73c of the principal enactment is hereby amended, in subsection (1) of that section, by the substitution, for the words and figures. " any year of assessment commencing on or after April 1, 1976, " of the following : - " the year of assessment commencing on April 1, 1976, or in the year preceding the year of assessment commencing on April 1, 1977. |