Clause 27

by deleting the words “section 37E” in paragraph (a) of the definition of “carry-back deductions” and substituting the words “section 37E(1) or any of the 3 immediate preceding years of assessment under section 37E(1A), as the case may be”; and

by deleting the definitions of “limited partner” and “limited partnership” and substituting the following definition:“ “limited partner” has the same meaning as in the Limited Partnerships Act 2008 (Act 37 of 2008);”.