Amendment to Section 72 removes a specified clause, altering applicability of the subsection from April 1, 1988. Amendment removes the portion of subsection (1) of section 72 beginning with "where the assessee" and ending with "of that section or", with effect from 1 ... Summary
Amendment to Section 72 removes a specified clause, altering applicability of the subsection from April 1, 1988.
Amendment removes the portion of subsection (1) of section 72 beginning with "where the assessee" and ending with "of that section or", with effect from 1 April 1988, thereby altering the statutory text of section 72(1).
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