Finance Act, 1996
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Amendment of section 13 (limits on relief) of Finance Act, 1984. |
18.— Section 13 of the Finance Act, 1984 , is hereby amended by the substitution, in subsections (2A) and (2B), of the following proviso for the provisos (inserted by the Finance Act, 1995 ) to those subsections: | |
“Provided that this subsection shall not apply or have effect for any year of assessment subsequent to the year 1998-99.”. |