Section 54

subsection 83(1) of the principal Act is amended by inserting after paragraph (b) the following paragraph:

“(ba) implementing and facilitating the operation of section 72a;”.

35

Finance chapter V

AmeNDmeNts to the ReAL PRoPeRtY gAiNs tAx Act 1976

commencement of amendments to the real Property Gains tax act 1976