Notwithstanding provision: Amendment makes section 21A operate notwithstanding clause (i) of section 5, effective April first. The amendment substitutes the initial words of section 21A of the Wealth tax Act to read: 'Notwithstanding anything contained in clause (i) of section 5, where any property is held,' thereby expressly overriding clause (i) of section 5 in the circumstances governed by section 21A; the substitution is deemed effective from 1 April 1993.