Section 17 amendment expands deductible scope to include clause 13A, extending clause (3)(ii) coverage. The amendment substitutes the phrase referencing only clause (12) in clause (3)(ii) of the income tax provision with wording referencing both clause (12) ... Summary
Section 17 amendment expands deductible scope to include clause 13A, extending clause (3)(ii) coverage.
The amendment substitutes the phrase referencing only clause (12) in clause (3)(ii) of the income tax provision with wording referencing both clause (12) and clause (13A), thereby extending the sub clause's coverage to include matters falling under clause (13A) through a direct textual substitution.
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