33. Dividend withholding tax.
(1) The Principal Act is amended -
(a) in section 172D(3)(b) by substituting "where the declaration made is a current declaration (within the meaning of paragraph 2A of that Schedule)" for "in relation to which declaration each of the certificates referred to in clause (i), the certificate referred to in clause (ii) or, as the case may be, the certificate referred to in clause (iii), of subparagraph (f) of that paragraph is a current certificate (within the meaning of paragraph 2 of that Schedule)",
(b) in section 172F(3)(a) by substituting the following for subparagraph (ii):
"(ii) a declaration made by that person in accordance with section 172D(3) -
(I) in relation to which the certificate referred to in paragraph 8(f) of Schedule 2A is a current certificate (within the meaning of paragraph 2 of that Schedule), or
(II) which is a current declaration (within the meaning of paragraph 2A of Schedule 2A),",
(c) in section 172I -
(i) in subsection (1) by inserting ", or by means of electronic communications," after "in writing",