(5)Irrespective of anything to the contrary in this Act, if any person located in a notified jurisdictional area is entitled to receive any sum or income or amount on which tax is deductible under Chapter XIX-B, the tax shall be deducted at the highest of the following rates––(a)at the rate or rates in force;(b)at the rate specified in the relevant provisions of this Act;(c)at the rate of 30%.
