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    <title>Amendment of Section 172</title>
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    <description>The amendment replaces the phrase &quot;rate or rates for the time being&quot; in Section 172(4) of the Income tax Act with the phrase &quot;rate or rates in force&quot;, effecting a direct substitution of statutory wording describing applicable tax rates in that subsection.</description>
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      <description>The amendment replaces the phrase &quot;rate or rates for the time being&quot; in Section 172(4) of the Income tax Act with the phrase &quot;rate or rates in force&quot;, effecting a direct substitution of statutory wording describing applicable tax rates in that subsection.</description>
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