134.Subsection (1) ensures that acquisitions however effected are treated as such.
135.Subsection (2) treats the surrender or release of an interest as an acquisition and disposal.
136.Subsection (3) treats the variation of an interest as an acquisition or disposal for the purpose of this legislation.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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