Amendment of section 47

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..... clause (vi), the following clause shall be inserted, with effect from the 1st day of April, 1993, namely :- "(via) any transfer, in a scheme of amalgamation, of a capital asset being a share o .....

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..... d;"; (b) after clause (vii), the following clause shall be inserted, with effect from the 1st day of June, 1992, namely :- "(viia) any transfer of a capital asset, being bonds or shares .....

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