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Section 20:

Income Tax Act · SECOND SCHEDULE

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

20. Gains derived from the sale of land converted pursuant to section 29 (1) (c) (ii) (B), or (f) of the Sugar Industry Efficiency Act, provided that the proceeds are used exclusively for the implementation of the schemes specified in that section. 21. – 24. —

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