Seksyen 10

dengan menggantikan perkataan “and” di hujung perenggan (a) dengan perkataan “or”;

dengan menggantikan perenggan (b) dengan perenggan yang berikut:

“(b) any allowance or aggregate amount of allowances had been made under section 42 in computing the statutory income of the relevant person from a business for the basis period for a year of assessment (that basis period being prior to the relevant period) in respect of any expenditure incurred under Schedule 3,”; dan

dengan memasukkan sebelum perkataan “the amount released” perkataan “and the whole or any part of a debt in respect of any such outgoing, expense, sum, rent or expenditure is released in the relevant period,”.