Document ID: chunk:federal_register_of_legislation:C2010C00604:clause:1_3a
Version: federal_register_of_legislation:C2010C00604
Segment Type: clause
Provision Reference: sch 1 cl 3A
Character Range: 29732–30364

3A  For each step 3A amount (if any) under section 705‑93 (which is about pre‑joining time intra‑group roll‑overs from foreign resident companies):                                  To adjust for certain intra‑group roll‑overs from foreign companies before the joining time
    (a) if the step 3A amount is an increase amount under that section—add to the result of step 3 (as affected by any previous application of this step) the step 3A amount; or
    (b) if the step 3A amount is a reduction amount under that section—subtract from the result of step 3 (as affected by any previous application of this step) the step 3A amount