28. Amendment of section 472D of Principal Act (relief for key employees engaged in research and development activities)
(1) Section 472D of the Principal Act is amended -
(a) in subsection (1) -
(i) in the definition of "key employee", by the substitution of "under section 766(2) or section 766C(1)," for "under section 766(2),", and
(ii) in the definition of "relevant employer", by the substitution of "under section 766(2) or section 766C(1)" for "under section 766(2)",
(b) in subsection (2)(a), by the substitution of "under section 766(2A) or section 766C(2)" for "under section 766(2A)",
(c) in subsection (3)(a), by the substitution of "under section 766(2A) or section 766C(2)" for "under section 766(2A)",
(d) in subsection (4), by the substitution of "under section 766(2A) or section 766C(2)" for "under section 766(2A)", in each place where it occurs, and
(e) in subsection (5), by the substitution of "under section 766(2A) or section 766C(2)" for "under section 766(2A)".