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(1) Section 98 of the Finance Act 1999 (c. 16) is amended as follows. (2) After the words “tariff receipts”, in each place where they occur, insert “ , tax-exempt tariffing receipts ” . (3) After subsection (6) insert— (6A) In relation to tax-exempt tariffing receipts, any reference in this section— (a) to being attributable to a field for a period, or (b) to being referable to an asset, shall be construed as if tax-exempt tariffing receipts were tariff receipts (and expenditure were or had been allowable accordingly).