Full text
the day that is three months after the day on which the taxation year (in this subparagraph referred to as the “current year”) ends, if
the day that is three months after the day on which the taxation year (in this subparagraph referred to as the “current year”) ends, if
the day that is three months after the day on which the taxation year (in this subparagraph referred to as the “current year”) ends, if