Chargeability under section 28 clarified: amendments add retrospective inclusions, adjust assessment reference and omit a prior clause.

The amendment inserts three new sub-clauses into clause (24) to treat sums chargeable under specified clauses of section 28 as chargeable income and renumbers an existing sub-clause; it substitutes a specific reference to sub-section (3) of section 143 in clause (40) and omits clause (42C), with the insertions and substitution given retrospective effect to the stated dates.

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