Section 14

dengan menggantikan perkataan "two" dalam proviso kepada subseksyen (1) dengan perkataan "three";

dengan menggantikan subseksyen (3) dengan yang berikut:

"(3) Where a venture capital company incurs a loss on the disposal of shares in a venture company or on the liquidation of a venture company in the basis period for a year of assessment, such loss shall be allowed as a deduction under section 43 (2) or 44 (2) in computing the aggregate income or total income of the venture capital company, as the case may be."; dan

dengan menggantikan proviso kepada subseksyen (4) dengan yang berikut:

"Provided that where, by reason of an absence or insufficiency of such total income for that year of assessment, effect cannot be given or cannot be given in full to any deduction falling to be made to the venture capital company under this section for that year, that deduction which has not been so made shall be made to the company for any subsequent year of assessment."