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    <title>Speculative transaction in respect of commodity derivatives - THE FINANCE (No. 2) BILL, 2014</title>
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    <description>The amendment provides that eligible transactions in trading commodity derivatives carried out in a recognised association and chargeable to commodities transaction tax shall not be regarded as speculative transactions, formalising the link between the exclusion from speculative transaction treatment and liability to commodities transaction tax and applying retrospectively to the relevant assessment years.</description>
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