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    <title>Amendment of section 115U</title>
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    <description>The amendment adds subsection (6) to section 115U, effective 1 April 2016, providing that the Chapter shall not apply to income of a previous year relevant to assessment years beginning on or after that date where the income accrues to, arises to, or is received from investments in a venture capital company or venture capital fund specified in clause (a) of Explanation 1 to section 115UB.</description>
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      <description>The amendment adds subsection (6) to section 115U, effective 1 April 2016, providing that the Chapter shall not apply to income of a previous year relevant to assessment years beginning on or after that date where the income accrues to, arises to, or is received from investments in a venture capital company or venture capital fund specified in clause (a) of Explanation 1 to section 115UB.</description>
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