34. Amendment of section 138 of the principal enactment

Section 138 of the principal enactment is hereby amended in subsection (2) of that section, by the substitution for the words “Where any person being a company which has included any interest income referred to in section 133 of this Act”, and for the words “assessment, but such company”, of the words “Where any person other than an individual who or which has included any interest income referred to in section 134 of this Act” and of the words “assessment, but such person”, respectively.