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    <title>Amendment of section 36.</title>
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    <description>The amendment adds two deductible items to business expenses: amounts equal to securities transaction tax and commodities transaction tax paid on taxable transactions entered into in the course of business, provided the income from those transactions is included under Profits and gains of business or profession; each term is defined by reference to the respective enactment governing that transaction tax.</description>
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      <description>The amendment adds two deductible items to business expenses: amounts equal to securities transaction tax and commodities transaction tax paid on taxable transactions entered into in the course of business, provided the income from those transactions is included under Profits and gains of business or profession; each term is defined by reference to the respective enactment governing that transaction tax.</description>
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