Withholding tax liability expanded to cover whole or part of tax, and deduction rate reduced with later effective change. Section 201 is amended to insert the phrase 'the whole or any part of the tax' after 'does not deduct' in sub-sections (1) and (1A), effective 1 April 1962, and to substitute the deduction rate in sub-section (1A) with a lower rate, effective 1 June 2001.