Section 10
Section 44 of the principal Act is amended—
ActIn forceProvision 10 of 10
Section 10
(a)
in paragraph (1)(c) by inserting after the words “(6)” the words “or (6A)”;
(b)
by inserting after subsection (6) the following subsection:
“(6A) There shall be deducted pursuant to this subsection from the aggregate income of a person for the relevant year reduced by any deduction falling to be made for that year pursuant to subsection (2) or