36. Amendment of section 95 of the principal enactment

Section 95 of the principal enactment is hereby amended by the substitution for the words “self-assessment.”, of the following: -

Act, No. 10 of 2021

“self-assessment:

Provided however, capital gains tax returns filed in relation to any gains from the realisation of an investment asset received or derived during a year of assessment by a self-assessment taxpayer who is required to file a return of income under subsection (1) of section 93 for the same year of assessment, shall not result in a self-assessment.”.