16. Amendment of section 55 of the principal enactment

Section 55 of the principal enactment is hereby amended in subsection (4) of that section, by the substitution for the words “as paid by them.” of the words “as paid by them without any right to a refund (but with a right to carry forward to the next succeeding year to deduct as a tax credit in that year) of any excess of such share of tax attributable to such partner.”.