Related Commentary  

24(1)  CTA 2010 is amended as follows.

24(2)  In section 385 (sales of lessors: no carry back of the expense)–

(a)[substitutes CTA 2010, s. 385(2) and (3),]

(b)[amends heading to CTA 2010, s. 385.]

24(3)  [Amends CTA 2010, s. 392.]

24(4)  [Inserts CTA 2010, s. 394ZA.]

24(5)  In section 394A (sales of lessors: “qualifying change of ownership”)–

(a)[amends CTA 2010, s. 394A,]

(b)[inserts CTA 2010, s. 394A(2).]

24(6)  In section 427 (sales of lessors: no carry back of the expense)–

(a)[substitutes CTA 2010, s. 427(2) and (3),]

(b)[amends heading to CTA 2010, s. 427.]

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