21. (1) Section 3 of the Taxation (Administration) Act is amended by inserting after paragraph (b) the following paragraph:
“(ba) the Debits Tax Act 1997 ;”.
(2) Section 99 of the Taxation (Administration) Act is amended by adding at the end of subsection (1) the following paragraph:
“(g) an amount for the purposes of subsection 16 (7) or (8) of the Debits Tax Act 1997 .”.