Deduction cap on preference share dividends adjusted to limit company deductions for dividends declared after the specified date. Amendment raises the statutory deduction limit in section 4A of the Preference Shares (Regulation of Dividends) Act by substituting a new maximum that applies to deductions from any dividend declared after the specified cut off date; the allowable deduction is expressed as a percentage of an aggregate comprising the stipulated dividend plus an additional amount calculated under the referenced subsection of section 3.