Clause 52

by inserting, immediately after “96” in the definition of “Comptroller” in section 2(1), “, 96A”;

by deleting the words “or 43P” in the following provisions and substituting in each case the words “, 43P or 43Q”:Sections 13B(1), (2) and (8)(a) and 37B(7) (definitions of “higher rate of tax” or “lower rate of tax”);

by deleting “43M” wherever it appears in the following provisions and substituting in each case the words “43M (repealed)”:Sections 13B(1), (2) and (8)(a) and 37B(7) (definitions of “higher rate of tax” or “lower rate of tax”);

by deleting “43M,” in the following provisions:Sections 13E(11)(b), 43D(2) and 44(14)(e)(ii);

by deleting the words “or any regulations made thereunder” in the following provisions:Sections 13E(10) (definitions of “foreign tax” and “tax credit”) and 48(4);

by deleting the words “or 43P or section 19B” in section 13E(11)(b) and substituting the words “, 43P or 43Q or section 19B or 19J”;

by deleting “18A” wherever it appears in the following provisions and substituting in each case the words “18A (repealed)”:Sections 22A(1), 23(1) and (1B), 35(1A) and 37C(14)(a);

by inserting, immediately after “19C” wherever it appears in the following provisions, “, 19D”:Sections 22A(1), 23(1) and (1B), 35(1A) and 37C(14)(a);

by inserting, immediately after “19C,” in the definition of “allowances” in section 37B(7), “19D,”;

by deleting the words “or 96” in sections 101(1) and 104(2)(a) and substituting in each case the words “, 96 or 96A”; and

by deleting the words “and 96” in section 101(2) and substituting the words “, 96 and 96A”.