Amendment of section 31 revises statutory cross references in sub section (2), substituting clause and sub clause citations. Amendment revises section 31 of the Expenditure tax Act by substituting cross references in sub section (2): clause (a) replaces the reference to the prior sub section of section 3 with sub clause (a) of clause (1) of section 3; clause (b) replaces the reference to section 5 with clause (1) of section 5, effecting more precise internal citations.