Reference to persons in section 200 added to Section 201(1) to clarify withholding tax liability scope. Amendment inserts the words 'referred to in section 200' into sub-section (1) of the withholding provision immediately after the words 'If any such person,' thereby specifying that the persons liable to deduct tax are those referred to in section 200 and aligning the scope of the withholding provision accordingly, effective from 1st June, 2002.