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    <title>Amendment of section 31</title>
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    <description>Amendment revises section 31 of the Expenditure tax Act by substituting cross references in sub section (2): clause (a) replaces the reference to the prior sub section of section 3 with sub clause (a) of clause (1) of section 3; clause (b) replaces the reference to section 5 with clause (1) of section 5, effecting more precise internal citations.</description>
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      <description>Amendment revises section 31 of the Expenditure tax Act by substituting cross references in sub section (2): clause (a) replaces the reference to the prior sub section of section 3 with sub clause (a) of clause (1) of section 3; clause (b) replaces the reference to section 5 with clause (1) of section 5, effecting more precise internal citations.</description>
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