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”.