22. Amendment of section 200 of the principal enactment

Section 200 of the principal enactment as amended by Act, No. 10 of 2007, is hereby further amended by the repeal of subsection (8) of that section, and the substitution therefor of the following subsection:—

“(8) Nothing in the preceding provisions of this section shall apply in relation to the income tax paid by deduction or otherwise, by any person for any year of assessment in respect of the whole or any part of his income, if such income is not included in his assessable income for that year of assessment.”.