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Amendments consequential on amendment of section 96 of Principal Act
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75. The Principal Act is amended—
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(a) in section 15—
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(i) in subsection (5)—
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(I) by the deletion of “subject to subsection (6),”, and
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(II) by the deletion of “or does not have a waiver of his or her right to exemption from tax in accordance with section 96(2) to (5) still in effect at the time of cessation”,
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and
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(ii) by the deletion of subsection (6),
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and
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(b) in section 120(11), by the deletion of paragraph (a).
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