Capital Gains Tax Act, 1975

Extension of certain Acts.

50.—(1) Section 1 of the Provisional Collection of Taxes Act, 1927 , is hereby amended by the insertion of “and capital gains tax” before “but no other tax or duty”.

(2) Section 39 of the Inland Revenue Regulation Act, 1890, is hereby amended by the insertion of “capital gains tax” before “stamp duties”.