Limitation period exclusion for late March searches or requisitions; notice is treated as issued on year end for computation purposes.

The amendment provides that when a search is initiated, an authorisation is finally executed, or a requisition is made after the fifteenth day of March and the period for issuing a notice would expire on the thirty first day of March, a fifteen day period shall be excluded for computing limitation and the notice shall be deemed issued on the thirty first day; the same fifteen day exclusion and deemed date rule applies where information arises from statements recorded or documents impounded in consequence of such late March actions.

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