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    <title>Amendment of Act 21 of 1973</title>
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    <description>Section 23 of the Finance Act, 1973 is amended by substituting the words &quot;six previous years&quot; with &quot;seven previous years,&quot; thereby extending the provision&#039;s retrospective reference period by one year.</description>
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      <description>Section 23 of the Finance Act, 1973 is amended by substituting the words &quot;six previous years&quot; with &quot;seven previous years,&quot; thereby extending the provision&#039;s retrospective reference period by one year.</description>
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