Section 6

by substituting for subsection (3) the following subsection:

"(3) Where an amount is found under subsection (1) or under subsections (1) and (2), as the case may be, or where such amount is reduced by an adjusted loss from a pioneer business of that company pursuant to subsection 25(2), the company shall maintain a statement showing that amount in question or reduced amount in question, as the case may be."; and

by deleting subsection (4).

Amendment of section 21A