Capital gains relief amendment: omission of subsection (3) of section 54EB removes a consequential provision after repeal of a linked section. The amendment omits sub-section (3) of the provision dealing with non-chargeability of capital gains on transfer of long term assets under section 54EB, a deletion described as consequential to the omission of a linked provision; the omission is specified to take effect from 1 April 2023.