I beg to move amendment No. 5, in page 3, line 6, at end insert—

'(5A) A deduction allowed under this paragraph—

(a) is of an amount equal to the amount of the payment referred to in sub-paragraph (1), and

(b) must be made for the period of account in which the condition in sub-paragraph (3) is met.'.

The amendment is designed to clarify the amount of deduction that will be available and the accounting period for which the condition of a 10 per cent. minimum holding requires to be satisfied. It is primarily a technical, tidying-up amendment.

Amendment agreed to.