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        Clause 125 - Amendment of Act 23 of 2004

        Finance Bill, 2013
        Chapter VIII
        MISCELLANEOUS

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        Securities transaction tax reduced for specified equity fund sale and purchase transactions affecting exchange-traded, delivery-settled deals. Amendment to section 98 inserts a new Table entry for sale of a unit of an equity oriented fund executed on a recognised stock exchange and settled by actual delivery, reclassifies unit transactions removed from other entries, and reduces the applicable securities transaction tax rates for the specified unit and derivative transactions, effective 1 June 2013.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Securities transaction tax reduced for specified equity fund sale and purchase transactions affecting exchange-traded, delivery-settled deals.

                                Amendment to section 98 inserts a new Table entry for sale of a unit of an equity oriented fund executed on a recognised stock exchange and settled by actual delivery, reclassifies unit transactions removed from other entries, and reduces the applicable securities transaction tax rates for the specified unit and derivative transactions, effective 1 June 2013.


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