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    <title>Amendment of Section 104</title>
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    <description>The amendment requires that the distribution and specified payments of dividends occur within the said period of twelve months; it inserts that phrase into subsection (1) after the words relating to the amount of dividends actually distributed, and into subsection (2), clauses (i) and (ii), after the words concerning the payment of a dividend or a large dividend than that declared, thereby making the twelve-month period an express compliance condition for dividend distribution and related payments.</description>
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      <description>The amendment requires that the distribution and specified payments of dividends occur within the said period of twelve months; it inserts that phrase into subsection (1) after the words relating to the amount of dividends actually distributed, and into subsection (2), clauses (i) and (ii), after the words concerning the payment of a dividend or a large dividend than that declared, thereby making the twelve-month period an express compliance condition for dividend distribution and related payments.</description>
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