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3In any case where a company's 1973 accounting period comprises more than 12 months and paragraph 1 above does not apply, then, for the purposes of the principal section.—
(a)the company's 1973 increase in stock value, as determined in accordance with subsection (1) of that section, and
(b)the company's trading income for its 1973 accounting period,
shall each be reduced by multiplying them by the fraction of which the numerator is 12 and the denominator is the number of months in the company's 1973 accounting period.
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