Income-tax amendment broadens section 22 cross-reference to include both clauses (b) and (c) in sub-section (1). Section 22 is amended in sub-section (2) by replacing the reference to 'sub-section (1)(b)' with 'sub-section (1)(b) and (c)'. The amendment broadens the internal cross-reference so that sub-section (2) operates by reference to both clauses (b) and (c) of sub-section (1), rather than clause (b) alone.