Supplementary Provisions, Article 1, paragraph (1), item (v), (a)
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the provisions in Article 1 amending Article 85, paragraph (2) of the Income Tax Act, amending Article 161, item (x) of that Act, amending Article 203-3, item (i) of that Act, amending Article 203-5, paragraph (1), item (ii) of that Act, amending Article 209 of that Act, and amending Article 225, paragraph (1), item (viii) of that Act, and the provisions of Articles 5 through 7 and Article 8, paragraph (3) of the Supplementary Provisions;