Associated enterprises definition amended to tie deeming provision to purpose of relevant subsection in income tax law The amendment substitutes the opening words of section 92A(2) to make the deeming of two enterprises as associated expressly applicable "for the purposes ... Summary
Associated enterprises definition amended to tie deeming provision to purpose of relevant subsection in income tax law
The amendment substitutes the opening words of section 92A(2) to make the deeming of two enterprises as associated expressly applicable "for the purposes of" the relevant subsection, thereby linking the deeming provision to that subsection's scope.
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