Clause 30

by deleting the words “or 45D” in subsection (1)(a) and substituting the words “, 45D or 45E(1)(a)”; and

by deleting subsection (2) and substituting the following subsection:“(2) Notwithstanding subsection (1), where the tax on any dividend paid in the year 2001 has been deducted at the rate of 25.5%, the tax to be set-off under subsection (1) shall be the sum deemed to be the tax deducted from such dividend under section 44(13).”.