30. Life assurance policies and investment funds
(1) The Principal Act is amended in section 730F(1)-
(a) in paragraph (a)(ii) by substituting "41 per cent" for "36 per cent", and
(b) in paragraph (b) by substituting "at the rate of 60 per cent" for "at a rate determined by the formula - (S + 36) per cent where S is the standard rate per cent (within the meaning of section 4)".
(2) The Principal Act is amended in section 730J -
(a) in paragraph (a)(i)(I) by substituting "41 per cent" for "33 per cent",
(b) in paragraph (a)(i)(II)(A) by substituting "at the rate of 60 per cent" for "at the rate determined by the formula - (S + 36) per cent where S is the standard rate per cent for the year of assessment in which the payment is made",
(c) in paragraph (a)(i)(II)(B) by substituting "41 per cent" for "36 per cent", and