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    <title>Amendment of section 87</title>
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    <description>With effect from 1 April 2005, the Income tax Act provision that listed eligible deduction sections is amended to substitute an expanded list including two additional deduction sections, and the adjacent subsection is amended to insert corresponding references to those added sections.</description>
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      <title>Amendment of section 87</title>
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      <description>With effect from 1 April 2005, the Income tax Act provision that listed eligible deduction sections is amended to substitute an expanded list including two additional deduction sections, and the adjacent subsection is amended to insert corresponding references to those added sections.</description>
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