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Duties Act 1997
113Amendments relating to options
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113 Amendments relating to options
113 Amendments relating to options
(1) Sections 9B and 22 (4), as inserted by the amending Act, do not apply to options granted or otherwise created before the commencement of those provisions.
(2) Section 64D, as inserted by the amending Act, extends to options granted or otherwise created before the commencement of that section.