Amendment to section 246 adds section 272BB and preserves pre 1988 section 104 orders for specified company assessments. Amendment inserts a reference to section 272BB into clause (o), sub clause (iva) of section 246(1) effective 1 June 1987, and adds wording to section 246(2)(a) preserving the effect of orders under section 104 as it stood before 1 April 1988 for assessments commencing 1 April 1987 or earlier made against a company.