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of the first period in the taxation year not exceeding three months, an amount equal to 1/4 of its second instalment base for the taxation year, and
of the first period in the taxation year not exceeding three months, an amount equal to 1/4 of its second instalment base for the taxation year, and
of the first period in the taxation year not exceeding three months, an amount equal to 1/4 of its second instalment base for the taxation year, and