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    <title>Amendment of section 45</title>
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    <description>An amendment deems any compensation received pursuant to an interim order to be income chargeable under the head Capital gains of the previous year in which the final order of the court, Tribunal or authority is made; the provision takes effect from 1 April 2015.</description>
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      <description>An amendment deems any compensation received pursuant to an interim order to be income chargeable under the head Capital gains of the previous year in which the final order of the court, Tribunal or authority is made; the provision takes effect from 1 April 2015.</description>
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