Paragraph 2
Paragraph 1(2) does not apply to income which arises as a result of—
(a)
a contract entered into after the final, or
(b)
any amendment, after the final, of a contract entered into before the end of the final.
Paragraph 1(2) does not apply to income which arises as a result of—
a contract entered into after the final, or
any amendment, after the final, of a contract entered into before the end of the final.