11. Amendment of section 42

Section 42 of the principal Act is amended —

by deleting “26%” wherever it appears in subsection (4) and substituting in each case “25.5%”; and

by deleting subsection (5) and substituting the following subsection:“(5) The reference to 25.5% in subsection (4) shall, for the years of assessment 1997, 1998, 1999 and 2000, be read as a reference to 26%.”.