Finance Act, 1990
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Amendment of section 27 (disposal within the family of business or farm) of Capital Gains Tax Act, 1975 . |
85.—Section 27 (as amended by section 8 of the Capital Gains Tax (Amendment) Act, 1978 ) of the Capital Gains Tax Act, 1975 , is hereby amended by the substitution, in subsection (3), of “Subsection (3) or (3A), as the case may be, of section 26” for “Section 26 (3)”. |