Amendment of section 56

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..... ause (viii), the following clause shall be inserted with effect from the 1st day of April, 2015, namely: (ix) any sum of money received as an advance or otherwise in the course of negot .....

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..... rovide that where any sum of money, received as an advance or otherwise in the course of the negotiations for transfer of a capital asset, is forfeited and the negotiations do not result in transfer o .....

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