Section 20

Jadual 3 kepada Akta ibu adalah dipinda dalam perenggan 37c dengan menggantikan perkataan "reexported" dengan perkataan "distributed or re-exported and there shall be substituted for the amount of the allowance which would otherwise fall to be made to him under paragraph 12, 16 or 17 an allowance of an amount equal to one-tenth of the qualifying expenditure for that year and for each of the nine following years of assessment".