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    <title>Amendment of section 119</title>
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    <description>The amendment adds two specified income tax provisions to the bracketed enumeration in section 119(2)(a), thereby expanding the class of provisions whose terms may be relaxed under that clause; this textual insertion takes effect from the effective date specified in the amending Act.</description>
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      <description>The amendment adds two specified income tax provisions to the bracketed enumeration in section 119(2)(a), thereby expanding the class of provisions whose terms may be relaxed under that clause; this textual insertion takes effect from the effective date specified in the amending Act.</description>
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