1356.This interpretative section is based on section 415(3) to (8) of ICTA.
1357.Subsection (1) lays down the general rule.
1358.Subsection (2) makes an exception to that rule.
1359.Subsection (3) specifies the individuals in subsection (2)(e).
1360.Subsection (4) rewrites the tail words of section 415(3) of ICTA. It supplements the references to unconditional allotment and unconditional acquisition in section 446(1).
1361.Subsections (5) to (8) supplement this section or provisions of this section.