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    <title>Amendment of section 3</title>
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    <description>The amendment modifies section 3 of the Expenditure-tax Act by substituting a higher monetary benchmark in clause (1) and by inserting a temporal limitation at the end of clause (2) limiting its application to transactions occurring before the 1st day of June, 1992; both changes take effect from the 1st day of June, 1992.</description>
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      <description>The amendment modifies section 3 of the Expenditure-tax Act by substituting a higher monetary benchmark in clause (1) and by inserting a temporal limitation at the end of clause (2) limiting its application to transactions occurring before the 1st day of June, 1992; both changes take effect from the 1st day of June, 1992.</description>
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