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    <title>Amendment of section 21</title>
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    <description>Amendment of section 21 of the Interest-tax Act substitutes the specified portion with an enumerated list of provisions and references to the Second and Third Schedules, thereby bringing those provisions and schedules within the scope of section 21; the substitution is effective from the 1st day of October, 1991.</description>
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      <description>Amendment of section 21 of the Interest-tax Act substitutes the specified portion with an enumerated list of provisions and references to the Second and Third Schedules, thereby bringing those provisions and schedules within the scope of section 21; the substitution is effective from the 1st day of October, 1991.</description>
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