Capital gains exemption timing amended to apply only to transfers before a specified earlier date, effective from enactment. The Finance Act, 2000 inserted the words 'before the 1st day of April, 2000' into subsection (1) of section 54EB immediately after 'transfer of a long-term capital asset,' thereby restricting that subsection's application to transfers occurring prior to that date, with effect from the 1st day of April, 2001.