Reference substitution in section forty nine broadens linked clauses of section forty seven, retroactively changing the applicable cross references. Amendment replaces the reference in section 49(1)(iii)(e) to a single clause of section 47 with references to clause (xiii) or clause (xiiib) or clause (xiv) of section 47, and declares the substitution to be deemed effective retrospectively from the first day of April, 1999 under the Finance Act, 2012.