Section 888 of the Principal Act is amended -
(a) by substituting the following for subsection (1):
"(1) In this section -
'lease', 'lessee' and 'rent' have the same meanings respectively as in Chapter 8 of Part 4;
' premises ' means any lands, tenements or hereditaments.",
and
(b) by inserting the following after "Chapter 8 of Part 4" in subsection (2):
"including, in the case of persons referred to in paragraph (d), of income which would be chargeable to tax under Case V of Schedule D if it had arisen in the State,".