Clause 62

by inserting, immediately after the words “other income” in the following provisions, the words “or be available for transfer under section 37C”:Sections 10D(2)(b) (last line) and (d) (last line) and 43I(2)(b) (last line), (d) (last line), (g) (4th line) and (i) (4th line); (b)by inserting, immediately after the words “other income of the person” in section 10H(1)(a) (6th line) and (b) (penultimate line), the words “or be available for transfer under section 37C”; and

by deleting the words “or 43O” in the following provisions and substituting in each case the words “, 43O or 43P”: Sections 13B(1), (2) (5th line) and (8)(a) (penultimate line) and 13E(11)(b) (4th line).