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    <title>Amendment of section 80L</title>
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    <description>The amendment deletes the first and second provisos to subsection (1) of the provision formerly identified as section 80L, removing those conditional exceptions to the statutory deduction framework and making that deletion operative from the commencement of the fiscal year beginning 1 April 1993.</description>
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      <title>Amendment of section 80L</title>
      <link>https://www.taxtmi.com/acts?id=48025</link>
      <description>The amendment deletes the first and second provisos to subsection (1) of the provision formerly identified as section 80L, removing those conditional exceptions to the statutory deduction framework and making that deletion operative from the commencement of the fiscal year beginning 1 April 1993.</description>
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