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Amendments consequential on the alignment of the income tax year with the calendar year.
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11.—The Principal Act is amended—
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(a) in section 32—
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(i) in subsection (1)(b) (as amended by section 20 of the Act of 2001)—
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(I) in subparagraph (i), by substituting “second last complete contribution year” for “last complete contribution year”, and
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(II) in subparagraph (ii), by substituting “of the second last and third last complete contribution years” for “of the last two complete contribution years”,
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and
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(ii) in subsection (3) (as amended by section 10 of the Act of 2002), by substituting “second last complete contribution year” for “last complete contribution year”,
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(b) in section 38—
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(i) in paragraph (a)(i) (as amended by section 20 of the Act of 2001)—
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(I) in clause (B)(I), by substituting “second last complete contribution year” for “last complete contribution year”, and
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(II) in clause (B)(II), by substituting “of the second last and third last complete contribution years” for “of the last two complete contribution years”,
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and
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(ii) in subparagraph (i) of paragraph (b) (as amended by section 9 of the Act of 2002), by substituting “in the second last complete contribution year or in the third last complete contribution year” for “in the last complete contribution year or in the second last complete contribution year”,
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(c) in section 41B—
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(i) in subsection (1)(a)(ii) (as amended by section 20 of the Act of 2001)—
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(I) in clause (B)(I), by substituting “second last complete contribution year” for “last complete contribution year”, and
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(II) in clause (B)(II), by substituting “of the second last and third last complete contribution years” for “of the last two complete contribution years”,
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(d) in section 41H—
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(i) in subsection (1)(a)(i) (as amended by section 20 of the Act of 2001)—
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(I) in clause (B)(I), by substituting “second last complete contribution year” for “last complete contribution year”, and
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(II) in clause (B)(II), by substituting “of the second last and third last complete contribution years” for “of the last two complete contribution years”,
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and
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(ii) in subparagraph (i) of subsection (1)(b) (as amended by section 9 of the Act of 2002), by substituting “in the second last complete contribution year or in the third last complete contribution year” for “in the last complete contribution year or in the second last complete contribution year”,
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(e) in section 43, in subsection (1)(b) (as amended by section 20 of the Act of 2001)—
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(i) in subparagraph (i), by substituting “second last complete contribution year” for “last complete contribution year”, and
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(ii) in subparagraph (ii), by substituting “of the second last and third last complete contribution years” for “of the last two complete contribution years”,
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(f) in section 82C, in subsection (1) (as amended by section 10 of the Act of 2002)—
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(i) in paragraph (a), by substituting “second last complete contribution year” for “last complete contribution year”, and
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(ii) in paragraph (c), by substituting “of the second last and third last complete contribution years” for “of the last two complete contribution years”,
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and
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(g) in section 115, in subsection (1)(b)—
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(i) in subparagraph (i) (as amended by section 30 of the Act of 2001), by substituting “second last complete contribution year” for “last complete contribution year”, and
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(ii) in subparagraph (ii) (as amended by section 10 of the Act of 2002), by substituting “the 3 or 5 complete contribution years immediately before the last complete contribution year” for “the last 3 or 5 complete contribution years”.
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