Amendment of section 73D of the principal enactment
31. Section 73D 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, ". |