Section 26
ActIn forceProvision 26 of 52
Section 26
Subsection 109e(1) of the principal Act is amended by inserting after the words “section 60aa” the words “where such profits have been claimed as a deduction under subparagraph (3)(b)(ii),
(4)
(b)
(ii), (5)(b)(vii) or (7)(b)(vii) of that section”.
amendment of section 109g