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        F. Acts / Amendment Acts

        Section 161 - Amendment of Act 7 of 2025.

        Finance Act, 2026
        Part IV
        AMENDMENT TO THE FINANCE ACT, 2025

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        Retrospective statutory amendment changes drafting from 'both' to 'all' in the Finance Act, 2025 provision. The Finance Act, 2025 is amended by substituting the word 'all' for 'both' in section 20, clause (a), sub-clause (ii). The substitution is deemed to have been in force from 1 April 2025, giving the amended wording retrospective effect. The amendment is limited to this textual change.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Retrospective statutory amendment changes drafting from "both" to "all" in the Finance Act, 2025 provision.

                              The Finance Act, 2025 is amended by substituting the word "all" for "both" in section 20, clause (a), sub-clause (ii). The substitution is deemed to have been in force from 1 April 2025, giving the amended wording retrospective effect. The amendment is limited to this textual change.


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