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Section 13

Subsection 44(7) of the principal Act is amended in the definition of “organization”—

of Finance Act 2014

ActIn forceProvision 13 of 52
Section 13

(a)

in subparagraph (c)(i), by inserting after the word

“improvement” the words “, purchase”;

(b)

in subsubparagraph (c)(i)(A), by inserting after the word

“constructed” the words “or purchased”; and

(c)

in subsubparagraph (c)(i)(B), by inserting after the word

“constructed” the words “or purchased”.

amendment of section 46