s 9
Subsection 24(1) of the principal Act is amended— (a) in paragraph (a), by deleting the words “(or parted with on requisition or compulsory acquisition or in similar manner)”; and (b) by inserting after paragraph (a), the following paragraph: “(aa) any stock in trade parted with by any element of compulsion including on requisition or compulsory acquisition or in a similar manner, in or before the relevant period;”. amendment of section 29