Amendment of section 199

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..... ith effect from the 1st day of April, 1997, - (i) for the words "owner of the security", the words "owner of the security, or depositor or owner of property or of unit-holder" sh .....

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..... the payment shall be deemed to have been made on behalf of, and credit shall be given to, each such person in the same proportion in which rent, interest on deposit or on security or income in respect .....

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