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Amendment made: No. 99, in page 31, line 38, at end insert—
'(5A) In a case where the accounting period mentioned in subsection (1)(a) above begins before 6th April 1989 and ends before 6th April 1990, the references in subsections (1)(c), (3)(b), (4) and (5)(a) above to nine months shall be construed as references to eighteen months.'.—[Mr. Norman Lamont.]