| |
Chapter 6
Capital Gains Tax
|
|
|
|
Amendment of certain provisions of Principal Act
|
| |
45. (1) The Principal Act is amended—
|
|
| |
(a) in section 598(6)(b) by deleting “and such assessment may be made at any time not more than 10 years”,
|
|
| |
(b) in section 599(4) by deleting paragraph (b), and
|
|
| |
(c) in section 611(1) by deleting paragraph (c).
|
|
| |
(2) This section applies to disposals giving rise to a clawback of relief under section 598, 599 or 611 of the Principal Act where such disposals are made on or after the date of the passing of this Act.
|
