7. Amendment of section 25 Section 25 of the principal Act is amended by inserting the following subsection after subsection (3)—
"(4) No deduction shall be allowed for an outgoing, expense or loss to the extent incurred by a taxpayer in the production of employment income."
8. Amendment of Part VII heading The heading for Part VII of the principal Act is amended by repealing "and Personal Deductions".
9. Amendment of section 46 Section 46 of the principal Act is amended—
(a) in subsection (2), by repealing "this Part or" where it twice appears; and
(b) by repealing subsections (3), (4) and (5).