I move amendment No. 6:

In page 25, subsection (3), line 25, after " is a time " to insert the following:

" immediately preceding the accounting period first mentioned in subsection (2) ".

This amendment is moved for the same reasons as amendments Nos. 4 and 5, which were drafting amendments.

There is no effective change in the law under section 19.

The Minister says " no effective change ". If there is any change, does it refer to the incidence of tax or does it refer to the mechanism? There are two things to be looked at here: one, whether it is a bigger or lesser burden on the taxpayer; the other, whether it is a change of mechanism. The Minister could help us by telling us where the variation is.

The burden of tax is similar.

Is it mechanism to deal with the new structure?

Yes.