Finance Act, 1995
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Amendment of section 107 (particulars to be delivered in cases of transfers and leases) of Finance Act, 1994. |
149.— Section 107 of the Finance Act, 1994 , is hereby amended— | |
(a) in subsections (1) and (3), by the substitution of “transferee or lessee” for “transferor or lessor”, and | ||
(b) in subsection (6)— | ||
(i) by the deletion of “‘transferor’, ‘lessor’,”, and | ||
(ii) by the insertion of “, and references to a ‘transferee’ or a ‘lessee’ include the personal representatives of any transferee or lessee” after “ Finance (1909-10) Act, 1910 ”. |