Section 43

INTRODUCTORY

1  CAA 2001 is amended as follows.

CHANGES IN OWNERSHIP

Related Commentary  

2  [Inserts CAA 2001, s. 187A and 187B.]

3  In section 198 (election to apportion sale price on sale of qualifying interest)–

(a)[amends CAA 2001, s. 198(1),]

(b)[amends CAA 2001, s. 198(2)(a).]

4(1)  Section 201 (elections under sections 198 and 199: procedure) is amended as follows.

4(2)  [Amends CAA 2001, s. 201(1).]

4(3)  [Inserts CAA 2001, s. 201(1A).]

4(4)  [Substitutes CAA 2001, s. 201(3)(f).]

Related Commentary  

5(1)  [Amends CAA 2001, s. 563(1)(a).]

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