Amendment of section 115JB

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..... —- (a) in sub-section (1), with effect from the 1st day of April, 2010,— (i) for the words, figures and letters "the 1st day of April, 2007", the words, figures and letters "the 1st day of April, 2010 .....

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..... all be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2001, namely:— "(i) the amount or amounts set aside as provision for diminution in the value of a .....

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