Interpretation of 'factor' clarified to include its plural, ensuring consistent application in relevant sub sections provisions. The Bill inserts Explanation 3 into section 3A, stating that for the purposes of sub sections (2) and (3) the word 'factor' includes its plural, thereby clarifying that singular references to the term are to be read as encompassing multiple factors within those subsections to ensure consistent statutory interpretation.
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.
Interpretation of 'factor' clarified to include its plural, ensuring consistent application in relevant sub sections provisions.
The Bill inserts Explanation 3 into section 3A, stating that for the purposes of sub sections (2) and (3) the word "factor" includes its plural, thereby clarifying that singular references to the term are to be read as encompassing multiple factors within those subsections to ensure consistent statutory interpretation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
