9. Amendment of section 26 of the principal enactment

Section 26 of the principal enactment is hereby amended in subsection (2) of that section. as follows :—

in paragraph (b) of that subsection by the substitution for the words “the assessment has been made has not been charged” of the words “the assessment has been made has not been charged”;

in the proviso to that subsection by the substitution for the words “default of” of the words “default from”.