(1) Section 481 of the Principal Act is amended -
(a) in subsection (1) in the definition of "qualifying period" by substituting "31 December 2004" for "5 April 2005",
(b) in subsection (2)(c)(ii) by substituting
for the formula,
(c) in subsection (8) by substituting "the year of assessment 2004" for "the year 1999-2000",
(d) in subsection (9) by substituting "the year of assessment 2004" for "the year 1999-2000", and
(e) by substituting the following for subsection (14):
(a) A certificate referred to in subsection (12) shall not be issued without the approval in writing of the authorised officer and where the authorised officer has not received the information sought under subsection (13) (d), or has reason to believe that the conditions for the relief are not, or will not be, satisfied, the authorised officer shall not give such approval.
(b) Where, in accordance with paragraph (a), the authorised officer does not give the approval referred to in that paragraph, the officer sh
…