Section amendment expands cross references to include related exemption provisions, extending the reach of the capital gains exemption framework. The Finance (No. 2) Act, 1998 amends the capital gains exemption cross reference provision by inserting two additional exemption provisions among those linked to the primary exemption provision, thereby bringing those provisions within the operative scope of the exemption framework from the stated commencement.
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Provisions expressly mentioned in the judgment/order text.
Section amendment expands cross references to include related exemption provisions, extending the reach of the capital gains exemption framework.
The Finance (No. 2) Act, 1998 amends the capital gains exemption cross reference provision by inserting two additional exemption provisions among those linked to the primary exemption provision, thereby bringing those provisions within the operative scope of the exemption framework from the stated commencement.
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