17. Amendment of section 45 of the principal enactment

Section 45 of the principal enactment is hereby amended in subsection (1) of that section, by the substitution for the words “such specified profits shall be chargeable with tax at the appropriate rate specified in the Fifth Schedule to this Act, notwithstanding anything to the contrary in any other provision of this Act.”, of the words “such specified profits shall, subject to the other provisions of this Act, be chargeable with tax at the appropriate rate specified in the

Fifth Schedule to this Act.”.