Amendment of section 92.

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....rnational transaction or specified domestic transaction" shall be substituted;            (b) after sub-section (2), the following sub-section shall be inserted, namely:-                 "(2A) Any allowance for an expenditure or interest or allocation of any cost or ex....

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....;(iii) for the words "that sub-section", the words, brackets, figures and letter "sub-section (1) or sub-section (2A)" shall be substituted;                 (iv) after the word, brackets and figure "sub-section (2)", the words, brackets, figure and letter "or sub-section (2A)" shall be inserted. - Clause 33 of the Bil....