Amendment to assessment reference narrows scope to subsection of the related provision and applies retrospectively. The amendment substitutes the reference to section 153A with the specific reference to sub-section (1) of section 153A in section 153D and declares that ... Summary
Amendment to assessment reference narrows scope to subsection of the related provision and applies retrospectively.
The amendment substitutes the reference to section 153A with the specific reference to sub-section (1) of section 153A in section 153D and declares that substitution to have retrospective effect from the 1st day of June, 2003, thereby narrowing the operative cross reference used in assessment procedure.
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