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    <title>Amendment of section 95</title>
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    <description>The amendment renumbers Section 95 as sub section (1) and inserts sub section (2) specifying that the Chapter applies to assessment years commencing on or after the stated commencement date, thereby clarifying the Chapter&#039;s prospective application from that assessment year threshold.</description>
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      <description>The amendment renumbers Section 95 as sub section (1) and inserts sub section (2) specifying that the Chapter applies to assessment years commencing on or after the stated commencement date, thereby clarifying the Chapter&#039;s prospective application from that assessment year threshold.</description>
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