68. Amendment of provisions relating to agricultural and business property and provision relating to allowance of capital gains tax on the same event.

(1) The Principal Act is amended -

(a) in section 89(4)(a)(i) by substituting "commencing on" for "after",

(b) in section 102A(2)(c) by substituting "commencing on the sixth anniversary of the date of the gift or inheritance and ending 4 years after that date" for "commencing 6 years after the date of the gift or inheritance and ending 10 years after that date", and

(c) in section 104(3) by substituting "commencing on" for "after".

(2) This section applies to gifts and inheritances taken on or after 21 January 2011.