Amendment to Gift tax Act substitutes cross references, narrowing which subordinate provisions are engaged by section 25. Amendment changes the cross references in section 25 of the Gift tax Act by substituting the list of sub sections cited in section 25(3), narrowing the range of subordinate provisions engaged and thereby altering which sub sections are referenced by that provision.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Gift tax Act substitutes cross references, narrowing which subordinate provisions are engaged by section 25.
Amendment changes the cross references in section 25 of the Gift tax Act by substituting the list of sub sections cited in section 25(3), narrowing the range of subordinate provisions engaged and thereby altering which sub sections are referenced by that provision.
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