Withholding obligations expanded to include tax and interest under section 191(2) as added to section 140A. The amendment to section 140A modifies sub-section (1) by removing a terminal conjunction in clause (iv), altering clause (v)'s punctuation, and inserting clause (vi) to state that any tax or interest payable under subsection (2) of section 191 is included within the withholding obligations set out in that subsection.