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 Election of acquisitions in place of acquisitions under section 37L(4)(a) and (b), or (4)(c) and (d), of Act
3A Election of acquisitions in place of acquisitions under section 37L(4A)(c) and (d), or (4A)(e) and (f), of Act
4 Capital expenditure of elected qualifying acquisitions
Part III CONDITIONS FOR DEDUCTIONS
4A Definitions of this Part
5 Application of conditions for deductions
5A Conditions for deductions for acquisitions under section 37L(4A)(a) and (b) of Act
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