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4.—(1) For the purposes of this Part, if there is a change of allocating member or a company ceases to be the allocating member, that does not affect the duration of, or allowance for, the period A current immediately before the change or cessation.
(2) If there is a change of allocating member before the end of period A, that new allocating member may submit an allowance allocation statement in respect of the period A current immediately before the change.
(3) Period A in relation to the new allocating member begins immediately after the end of the period A current immediately before the change.
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