TMI BlogAmendment of section 49.X X X X Extracts X X X X X X X X Extracts X X X X ..... b-section (4) the following sub-section shall be inserted with effect from the 1st day of April, 2017, namely:- (5) Where the capital gain arises from the transfer of an asset declared under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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