Capital gains treatment clarified for transfers where advance receipts were reinvested within prescribed pre- and post-transfer timeframes. Amendment conditions reinvestment relief by inserting temporal limits and a new sub-section (1C) that applies clauses (a) and (b) of sub-section (1) to investments or deposits made from advances received before a specified cut-off and reinvested or deposited into the new asset on or before the later relevant date, thereby linking entitlement to relief to the timing of advance receipts and the timing of reinvestment or deposit.