Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to section 266: inclusion of tax credit set-offs under specified section 206 provisions into the procedural list, effecting their statutory coverage.</h1> Clause 58 inserts into the listed items of a procedural provision explicit inclusion of tax credits claimed as set off under provisions governing specified tax credit set-offs. The amendment substitutes corresponding clauses in three sub-sections so that tax credits claimed under the referenced set-off provisions are now treated as items within that procedural provision, thereby bringing such credits within the provision's statutory scope and consequences immediately upon enactment.
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