Section 45 of the Finance Act, 1992, is hereby amended in subsection (1)(a) -
(a) by the insertion after "section 200," in subparagraph (II) of paragraph(iii) of the definition of "accounting profit" of "section 142 of the Finance Act, 1995,", and
(b) by the insertion after "section 200" in the definition of "levy payment" of "or section 142 of the Finance Act, 1995,".