36. Section 45 of the principal Act is amended —
by deleting “18%” in subsections (1)(a)(ii) and (2)(b) and substituting in each case “17%”; and
by deleting subsection (1A) and substituting the following subsection:
“(1A) Notwithstanding subsection (1), tax shall be deducted at the rate of 18% on every payment (other than payment subject to tax at the rate specified in section 43(3) or (3A)) made on or after 1st January 2009 which would be assessable on the person receiving the payment for the year of assessment 2009.”.