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    <title>Amendment of section 119</title>
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    <description>The amendment expands the scope of section 119(2)(a) by substituting an enlarged list of referenced income-tax provisions and by replacing &quot;any class of incomes&quot; with &quot;any class of incomes or fringe benefits,&quot; thereby enabling administrative directions under section 119 to address both income classes and fringe benefits.</description>
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      <title>Amendment of section 119</title>
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      <description>The amendment expands the scope of section 119(2)(a) by substituting an enlarged list of referenced income-tax provisions and by replacing &quot;any class of incomes&quot; with &quot;any class of incomes or fringe benefits,&quot; thereby enabling administrative directions under section 119 to address both income classes and fringe benefits.</description>
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