Section 21

in paragraph (a), by inserting after the words “limited liability partnership” the words “referred to in subsection 77a(1),”; and

by inserting after paragraph (a) the following paragraph:

“(aa) in the case of a company, limited liability partnership, trust body or co-operative society referred to in subsection 77a(1b), sixty days from the date of disposal of a capital asset;”.

Amendment of section 107c