47Reading those two provisions together indicates that, on the one hand, where an adjustment proves to be necessary because of the change in one of the factors used to determine the amount to be deducted, the amount of that adjustment must be calculated in such a way that the final amount to be deducted corresponds to that to which the taxable person would have been entitled if that change had been initially taken into account. On the other hand, the calculation of that amount entails taking into account the same factors as those initially taken into consideration, with the exception of the factor that has been changed.
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