21.  In section 14(1) (computation and application of profits), for subsection (4), substitute—

“(4) The dividend payable on any shares of a credit union shall—

(a)on its dissolution, not exceed a rate of 8 per cent per annum or such other rate as may be specified by order made by the Treasury; and

(b)at any other time, not exceed that rate except to the extent that the rules of the credit union provide otherwise.”