4.10. For the purpose of applying this Act to an operator’s reversionary year, section 4.8 is to be read as if1° “Canadian currency year” was replaced by “functional currency year” ina) the portion before paragraph 1,
b) paragraph 1,
c) subparagraph b of paragraph 2, and
d) paragraph 3; and
2° “functional currency year”, “Canadian currency” and “the operator’s elected functional currency” in the portion before paragraph 1 were replaced, respectively, by “reversionary year”, “the operator’s elected functional currency” and “Canadian currency”.