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    <title>Amendment of section 40A.</title>
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    <description>The amendment inserts a provision in section 40A disallowing any deduction or allowance for any marked to market loss or other expected loss, except as allowable under the allowance provision in section 36; the insertion is to operate retrospectively from the first day of April, 2017 and apply to the relevant assessment year and subsequent years.</description>
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      <description>The amendment inserts a provision in section 40A disallowing any deduction or allowance for any marked to market loss or other expected loss, except as allowable under the allowance provision in section 36; the insertion is to operate retrospectively from the first day of April, 2017 and apply to the relevant assessment year and subsequent years.</description>
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