41. Amendment of section 61 of the principal enactment

Section 61 of the principal enactment is hereby amended as follows :—

in subsection (1A) of that section by the substitution for the words “shall be entitled to deduct” of the words “shall deduct [excluding any dividend payable to any institution referred to in items (ix), (xi), (xv), (xvii), (xx), (xxi), (xxxix), (liv), (lxiv), (lxv), (lxvi), (lxxii), (lxxiii), and (lxxiv) of section 8 (a)]” ; and

in subsection (4) of that section—