Ownership threshold for goods carriages clarified to mean owning not more than ten at any time during the previous year. The amendment specifies that the criterion "who owns not more than ten goods carriages" is to be read as ownership assessed at any time during the ... Summary
Ownership threshold for goods carriages clarified to mean owning not more than ten at any time during the previous year.
The amendment specifies that the criterion "who owns not more than ten goods carriages" is to be read as ownership assessed at any time during the previous year, thereby fixing the temporal test for eligibility under the presumptive taxation provision.
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