22. Amendment of section 61 of the principal enactment

Section 61 of the principal enactment as last amended by the Act, No. 22 of 2011 is hereby further amended in sub-paragraph (ii) of paragraph (b) of subsection (1) of that section, by the substitution for the words and figures “distributable profits of such company for the year of assessment”, of the words and figures “distributable profits of such company other than a company referred to in paragraph (h) of the first proviso to paragraph (a) of subsection (1) of section 25, for the year of assessment”.