2In section 37(1)—
(a)for the words “subsection (2) below” there shall be substituted the words “subsection (2) or (3) below”;
(b)for the words “this subsection” there shall be substituted the words “subsection (2) or (3) below”; and
(c)for the words “the amount of that tax” there shall be substituted the words “that amount”.