793.The inserted sections 151U to 151Y of TCGA set out a number of consequences for the purposes of TCGA, equivalent to the inserted sections 564S to 564W of ITA for income tax.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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