21. Amendment of section 66 of the principal enactment

Section 66 of the principal enactment is hereby amended in paragraph (b) of subsection (5) of that section, by the substitution for the words “and recovery shall apply accordingly.”, of the following words:—

“and recovery shall apply accordingly:

Provided that the tax so assessed and charged shall be reduced by the amount of the tax, if any, referred to in sub-paragraph (ii) of paragraph (b) of subsection (1) of section 61.”.