Clause 60

by deleting the words “and (iv)” in sections 13(1)(zh) and 35(16)(a) and substituting in each case the words “, (iv) and (v)”;

by inserting, immediately after the words “carries on that trade or business” in section 14A(3), the words “but a deduction for these is subject to section 14Z”;

by inserting, immediately after the words “carries on that trade or business” in sections 14D(2) and 14S(5), the words “but a deduction for this is subject to section 14Z”;

by inserting, immediately after the words “carries on that trade, profession or business” in section 14Q(4), the words “but the deduction for this is subject to section 14Z”;

by deleting the word “A” in section 14U(1) and substituting the words “Subject to section 14Z, a”;

by deleting the words “and (ii)” in section 35(16)(b) and substituting the words “, (ii) and (iii)”;

by deleting “13H,” in section 36(1C)(a); and

by deleting “13H” in paragraph (b) of the definition of “ “higher rate of tax” or “lower rate of tax” ” in section 37B(7).