Inclusion of National Defence Gold Bonds clarifies Section 2 definition of specified instruments and their tax classification. Amendment inserts National Defence Gold Bonds, 1980 into the enumerative definition by adding that phrase after the figures '1980' in sub-clause (iv) of clause (14) of section 2, thereby including that bond instrument within the existing statutory category.
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Provisions expressly mentioned in the judgment/order text.
Inclusion of National Defence Gold Bonds clarifies Section 2 definition of specified instruments and their tax classification.
Amendment inserts National Defence Gold Bonds, 1980 into the enumerative definition by adding that phrase after the figures "1980" in sub-clause (iv) of clause (14) of section 2, thereby including that bond instrument within the existing statutory category.
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