Section 21
Subsection 103(12) of the principal Act is amended—
ActIn forceProvision 21 of 223
Section 21
(a)
in paragraph (a), by inserting after the words “limited liability partnership” the words “referred to in subsection 77a(1),”; and
(b)
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