9911796707
TMI BlogAmendment of section 153.X X X X Extracts X X X X X X X X Extracts X X X X ..... rds, figures and letters "on or after the 1st day of April, 2004 but before the 1st day of April, 2010" shall be substituted; ( b ) in the second proviso, for the words, figures and letters "on the 1st day of April, 2005 or any subsequent assessment year", the words, figures and letters "on or after the 1st day of April, 2005 but before the 1st day of April, 2009" shall be substituted; ( c ) after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he second proviso, after the words, figures and letters "on or after the 1st day of April, 2005", the words, figures and letters "but before the 1st day of April, 2011" shall be inserted; ( b ) in the third proviso, after the words, figures and letters "the 1st day of April, 2006", the words, figures and letters "but before the 1st day of April, 2010" shall be inserted; ( c ) after the third provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st day of April, 2005", the words, figures and letters "but before the 1st day of April, 2011" shall be inserted; ( b ) in the third proviso, after the words, figures and letters "the 1st day of April, 2006", the words, figures and letters "but before the 1st day of April, 2010" shall be inserted; ( c ) after the third proviso, the following proviso shall be inserted, namely: 'Provided also that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords "six months", the words "one year" shall be substituted with effect from the 1st day of July, 2012; ( b ) after clause ( viii ) and before the words "shall be excluded", the following clause shall be inserted with effect from the 1st day of April, 2013, namely: "( ix ) the period commencing from the date on which a reference for declaration of an arrangement to be impermissible avoidance arra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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