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    <title>Amendment of section 144BA.</title>
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    <description>The Explanation to section 144BA is amended to specify that the excluded period for a court stay on Approving Panel proceedings begins on the date the court grants the stay and ends on the date the Approving Panel receives the certified copy of the order vacating the stay, thereby clarifying computation of the six month period for the Approving Panel to issue directions on alleged impermissible avoidance arrangements.</description>
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      <description>The Explanation to section 144BA is amended to specify that the excluded period for a court stay on Approving Panel proceedings begins on the date the court grants the stay and ends on the date the Approving Panel receives the certified copy of the order vacating the stay, thereby clarifying computation of the six month period for the Approving Panel to issue directions on alleged impermissible avoidance arrangements.</description>
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