15.0.2.For the purposes of this Act, a participation in a qualified investment has the meaning assigned by paragraph c of section 965.29 of the Taxation Act (chapter I-3) and additional participation in a qualified investment has the meaning assigned by regulation.
15.0.2.For the purposes of this Act, a participation in a qualified investment has the meaning assigned by paragraph c of section 965.29 of the Taxation Act (chapter I-3).