Retrospective statutory amendment changes drafting from "both" to "all" in the Finance Act, 2025 provision. The Finance Act, 2025 is amended by substituting the word "all" for "both" in section 20, clause (a), sub-clause (ii). The substitution is deemed to have ... Summary
Retrospective statutory amendment changes drafting from "both" to "all" in the Finance Act, 2025 provision.
The Finance Act, 2025 is amended by substituting the word "all" for "both" in section 20, clause (a), sub-clause (ii). The substitution is deemed to have been in force from 1 April 2025, giving the amended wording retrospective effect. The amendment is limited to this textual change.
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