xmlns:atom="http://www.w3.org/2005/Atom"
92In section 692 (allowance of accumulated net losses), in Step 3 in subsection (5)—
(a)for “the amount” substitute “so much”, and
(b)at the end insert “as are referable to the unallowable purpose mentioned in subsection (1)(a) on a just and reasonable apportionment”.