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Interpretation.
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....a minor child (other than a married daughter); (b) the holder of an impartible estate, and he shall be deemed to be an individual owner in respect of all the properties comprised in the estate; (c) a member of a co-operative society, company or other association of persons to whom a building or part thereof is allotted or leased under a house building scheme of the society, compa....
TaxTMI
TaxTMI