Income from securities clarified: clause (a) substituted to exclude units covered by the separate unit provision, effective upon commencement. Amendment substitutes clause (a) of sub section (1) to state that taxable income includes income received in respect of securities, expressly excluding units referred to in the separate provision for units; the substitution is effective from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Income from securities clarified: clause (a) substituted to exclude units covered by the separate unit provision, effective upon commencement.
Amendment substitutes clause (a) of sub section (1) to state that taxable income includes income received in respect of securities, expressly excluding units referred to in the separate provision for units; the substitution is effective from the stated commencement date.
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