98. Section 32 of the Act of 2001 is amended, in subsection (14)—
(a) in paragraph (a), by the insertion of “or extend the period referred to in subsection (5)(a) by not more than 2 years” after “amend the determination”, and
(b) in paragraph (b), by the insertion of “, or as extended under paragraph (a)” after “referred to in subsection (5)(a)”.
