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    <title>Amendment of First Schedule</title>
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    <description>The amendment adds an Explanation that the amount of any income or profits required to be excluded under rule 1 of the First Schedule shall be the amount as computed under the Income-tax Act (except Chapter VIA), and where a deduction under Chapter VIA is allowable in respect of such income or profits, the excluded amount shall be that computed figure reduced by the Chapter VIA deduction.</description>
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      <description>The amendment adds an Explanation that the amount of any income or profits required to be excluded under rule 1 of the First Schedule shall be the amount as computed under the Income-tax Act (except Chapter VIA), and where a deduction under Chapter VIA is allowable in respect of such income or profits, the excluded amount shall be that computed figure reduced by the Chapter VIA deduction.</description>
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