Schedule reference update in tax provision replaces prior schedule list with the Fifth Schedule and removes 'wholly or'. An income tax provision is amended by deleting the proviso phrase 'wholly or' and substituting the prior cross reference to a Third Schedule list with a reference to the list in the Fifth Schedule, the substitution applying to both the proviso and the Explanation.
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Provisions expressly mentioned in the judgment/order text.
Schedule reference update in tax provision replaces prior schedule list with the Fifth Schedule and removes 'wholly or'.
An income tax provision is amended by deleting the proviso phrase "wholly or" and substituting the prior cross reference to a Third Schedule list with a reference to the list in the Fifth Schedule, the substitution applying to both the proviso and the Explanation.
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