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Amendment of section 12D (adjustment of tax deductible in certain circumstances) of Principal Act.
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104.—Section 12D of the Principal Act is amended in subsection (4) by substituting “calculate an amount which shall be payable as if it were tax due by that person in accordance with section 19 for the taxable period within which the transfer was made, and that amount shall be calculated” for “reduce the amount of tax deductible by that person, for the purposes of section 12, for the period within which the transfer was made, by an amount calculated”.
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