Section 11

any amount ascertained under subsection 44(4) or (5) of the principal Act for the year of assessment 2017 and the preceding years of assessment which has not been deducted pursuant to subsection 43(2) of the principal Act for the year of assessment 2018; or

any amount ascertained under subsection 44(4) or (5) of the principal Act for the year of assessment 2018, may be accounted for the purpose of deduction under subsection 43(2)

of the principal Act for the year of assessment 2019 and subsequent years of assessment until the year of assessment 2028 and any amount which has not been deducted pursuant to subsection 43(2) of the principal Act after the end of the year of assessment 2028 shall be disregarded for the purposes of the principal Act.

Amendment of section 44A