93.21. For the purposes of sections 93.18 to 93.20 and 93.22, “incorporeal capital amount” , “eligible incorporeal capital amount” , “exempt gains balance” and “incorporeal capital property” have the meaning assigned by sections 106, 107, 107.2 and 250, respectively, as they read before being repealed.
2019, c. 142019, c. 14, s. 741.