Relief for rollover of investment asset.

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..... special mode of acquisition. (2) The cost of improvement of the investment asset, notwithstanding anything in sub-section (1), where the asset became the property of the person or the previous owner before the 1st day of April, 2000, shall be any capital expenditure incurred for any addition or alteration to such asset on or after the 1st day of April, 2000. (3) The cost of improvement of an inve .....

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