(1) In section 3.4A.18(2) of the Principal Act,
for
"50% of the prescribed profit earned" substitute "75% of the prescribed
profit obtained".
(2) After section 3.4A.18(3) of the Principal Act insert —
"(4) In this section—
"financial benefit" means anything of economic or market value and includes—
(a) property and services;
(b) any benefit specified in the regulations to be a financial benefit;
"profit" includes the value of a financial benefit.".