Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012
Table of Contents
Enacting Formula
1 Citation and commencement
Part I GENERAL
2 Definition
Part II ELECTION OF QUALIFYING ACQUISITIONS
3 Elected qualifying acquisitions
4 Capital expenditure of elected qualifying acquisitions
Part III CONDITIONS FOR DEDUCTIONS
5 Application of conditions for deductions
Part IV DIVESTMENTS
6 Definitions of this Part
7 Adjustment of deductions allowable following divestments in relevant divestment period
8 Adjustment or disallowance of deductions allowable following divestments after relevant divestment period
9 Disregarding of acquisitions and divestments in certain cases
Part V APPLICATION TO BUSINESS TRUSTS
10 Application to business trusts
THE SCHEDULE