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of <h1>Section 117 of Finance Act 2009 Repeals Prior Act, Impacting Taxation and Legal Frameworks as If Never Enacted.</h1> Section 117 of the Finance (No. 2) Act, 2009 declares the repeal of the Finance Act, 2009 (26 of 2009), stating that it shall be considered as if it was never enacted. This section falls under the category of miscellaneous statutory provisions related to legislation, with implications for taxation and related legal frameworks.
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