(1) The Principal Act is amended -
(a) in section 730F(1) -
(i) in paragraph (a) by substituting "(S + 6) per cent" for "(S + 3) per cent", and
(ii) in paragraph (b) by substituting "(S + 26) per cent" for "(S + 23) per cent",
(i) in section 730J(a) -
(I) by substituting the following for clause (I) of subparagraph (i):
"(I) where the payment is a relevant payment, at the rate determined by the formula
(S + 3) per cent
where S is the standard rate per cent for the year of assessment in which the payment is made, and",
(II) in subparagraph (i)(II)(A) by substituting "(S + 26) per cent" for "(S + 23) per cent",
(III) in subparagraph (i)(II)(B) by substituting "(S + 6) per cent" for "(S + 3) per cent", and
(IV) in subparagraph (ii)(I) by substituting "(H + 23) per cent" for "(H + 20) per cent",
and
(ii) in section 730K(1) -
(I) in paragraph (a) by substituting "(S + 26) per cent" for "(S + 23) per cent", and
(II) in paragraph (b) by substituting "(S + 6) per
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