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<h1>Expenditure-tax amendment narrows section 4(b)'s temporal scope, inserting a sunset limitation and changing its effective period.</h1> Amendment narrows the temporal application of section 4 by inserting the phrase 'but not after the 31st day of May, 1992' into clause (b) after 'the 1st day of October, 1991', with the insertion effective from the 1st day of June, 1992, thereby creating a cutoff for the provision's applicability.