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<h1>Withholding tax on fund unit gains adjusted to differentiate treatment for transfers before and after the amendment date.</h1> Amendment adjusts the withholding tax rate for income and long term capital gains on units of specified investment funds: ten per cent for income from units and for long term capital gains on transfers before the effective date, with a higher rate for long term capital gains on transfers on or after the effective date, and the substitution is deemed effective from the stated date.