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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 March 2006 - onwards

64. Amendment of section 626B (exemption from tax in the case of gains on certain disposals of shares) of Principal Act.

(1) Section 626B of the Principal Act is amended in subsection (3) -

(a) in paragraph (d) by substituting "section 29(3)," for "section 29(3).", and

(b) by inserting the following after paragraph (d):

"(e) to deemed disposals under section 627.".

(2) This section applies to deemed disposals on or after 2 February 2006.