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the fifth qualifying period to the qualifying period referred to in paragraph (d) of the definition qualifying period and the eligible entity elects for all of those qualifying periods,
the fifth qualifying period to the qualifying period referred to in paragraph (d) of the definition qualifying period and the eligible entity elects for all of those qualifying periods,
paragraphs (c.2) to (d) of the definition qualifying period and the eligible entity elects for all of the periods set out in those paragraphs; and