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    <title>Amendment of section 13 of Act 58 of 2002</title>
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    <description>Clause 113 extends the tax-exemption period in subsection (1) of section 13 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 by substituting the terminal date, so that the administrator of the specified undertaking continues to be exempt from income tax and any other tax in respect of income, profits, gains or amounts received in relation to the specified undertaking; the amendment takes effect retrospectively from the start of the exemption period to preserve continuity of tax relief.</description>
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      <description>Clause 113 extends the tax-exemption period in subsection (1) of section 13 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 by substituting the terminal date, so that the administrator of the specified undertaking continues to be exempt from income tax and any other tax in respect of income, profits, gains or amounts received in relation to the specified undertaking; the amendment takes effect retrospectively from the start of the exemption period to preserve continuity of tax relief.</description>
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