Section 112A is amended -
(a) by substituting the following subsection for subsection (1):
"(1) In this section -
(a) as respects so much of a payment that qualifies for relief under section 470, 'appropriate percentage', 'authorised insurer', 'relevant contract' and 'relievable amount' have the same meanings, respectively, as in section 470,
(b) as respects so much of a payment that qualifies for relief under section 470B, 'authorised insurer' and 'relevant contract' have the same meanings, respectively, as in section 470B,
(c) 'employee' and 'employer' have the same meanings, respectively, as in section 983, and
(d) 'qualifying insurer' and 'qualifying long-term care policy' have the same meanings, respectively, as in section 470A.",
(b) by inserting the following subsection after subsection (2):
"(2A) Where, for any relevant year of assessment, an employer makes a payment of emoluments to an employee consisting of a perquisite in the form of a payment to an authorised insurer under
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