Introduction Overview Overview Section 725: Provision applying for the purposes of Chapters 2 to 5
2249.This supplementary section is based on section 769 of ICTA.
2250.Subsection (2) is a “tie-breaker” provision, to deal with shareholdings being acquired piecemeal.
2251.Subsections (3) to (6) explain how the three-year maximum in section 720(2)is to be applied in cases involving (for example) options or contracts for future delivery.