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    <title>Amendment of section 197.</title>
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    <description>The amendment substitutes the existing citation in section 197(1) to add an additional withholding provision alongside the prior reference, thereby expanding the set of withholding provisions to be reflected on tax deduction certificates; the substitution is made effective from the first day of September, 2019.</description>
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      <title>Amendment of section 197.</title>
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      <description>The amendment substitutes the existing citation in section 197(1) to add an additional withholding provision alongside the prior reference, thereby expanding the set of withholding provisions to be reflected on tax deduction certificates; the substitution is made effective from the first day of September, 2019.</description>
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