Surtax amendment inserts a temporal limitation narrowing the statute's application and altering its temporal scope.

Amendment inserts a temporal limitation into the Companies (Profits) Surtax Act, 1964 by adding a phrase after the existing commencement reference in section 4, restricting application to periods before a specified later date and thereby narrowing the temporal scope of the surtax provision; the amendment takes effect from the stated effective commencement of that limitation.

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