Amendment to section 87 expands cross-reference to include section 88B, altering subsection references for deductions. The amendment modifies section 87 to add section 88B to the list of cross-referenced deduction provisions: subsection (1) is revised to substitute the reference to include section 88B, and subsection (2) is amended to insert a corresponding reference to section 88B, with effect from the stated commencement date. The change solely adjusts internal cross-references within section 87 to encompass the newly referenced provision.