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Amendment of section 46 of Principal Act (delivery of returns)
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55. Section 46 of the Principal Act is amended in subsection (4) —
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(a) by substituting “aggregate,” for “aggregate, or” in paragraph (a), and
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(b) by inserting the following paragraph after paragraph (a):
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“(aa) the gift comprises or includes—
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(i) agricultural property within the meaning of section 89(1), or
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(ii) relevant business property within the meaning of section 93(1),
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or”.
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