Clause 9

in the case of a person to whom a certificate has been issued under Part II of the Economic Expansion Incentives (Relief from Income Tax) Act [Cap. 86] whose tax relief period expires in any basis period ending on or after 1st January 1992 and who has, at the end of the basis period immediately following that basis period, in use machinery or plant in respect of which capital allowances have been made under section 19, the election under this subsection shall be made before the end of the year of assessment which relates to the second-mentioned basis period; and

in the case of a person to whom a certificate has been issued under Part IV, VI, VII, XI or XII of that Act and who has, at the end of the basis period immediately following the expiry of his tax relief period, in use machinery or plant in respect of which capital allowances have been made under section 19, the election under this subsection shall be made before the end of the year of assessment which relates to that basis period.”.