Income Tax (Gains from Short-term Transactions of Shares in Private Real Property Company) Regulations
Table of Contents
1 Citation
2 Consideration of shares acquired under certain circumstances
3 Deduction of expenses
4 Deduction of certain expenses not allowed
5 Timing of acquisition of shares by way of inheritance
6 Timing of acquisition of shares by right of survivorship
7 Exemption from tax of gains on disposal of shares in property dealing or development company
8 Exemption from tax of gains on disposal of shares consequent on matrimonial proceedings
Legislative History