Assertion: provision | /r/CapableOf | use the term
Facets:
value: never directly
type: MANNER
Source sentences:
text: (b) The description of the condition in subparagraph 56.4(7)(d)(ii) is extremely confusing and the facts and circumstances to which it would apply to permit a taxpayer to avail itself of subsection 56.4(5) are unclear (since the latter provision never directly or indirectly uses the term "eligible corporation").