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{
    "id": 489280,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/489280/?format=api",
    "text_counter": 862,
    "type": "other",
    "speaker_name": "",
    "speaker_title": "",
    "speaker": null,
    "content": "(b) in paragraph 3, by adding the following new subparagraph immediately after subparagraph (2) - (3) The gain which is exempt from tax under paragraph 36 of the First Schedule is not chargeable to tax under section 3(2)(f)."
}