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<h1>Insolvency and Bankruptcy Code inclusion expands statutes referenced in Finance Act section 88, widening the Sixth Schedule's statutory scope.</h1> The amendment substitutes the existing reference to the Securitisation and Reconstruction Act with a combined reference that adds the Insolvency and Bankruptcy Code, 2016 to the statutory list in section 88 of the Finance Act, 1994, thereby including the Code within the enactments referenced in the Sixth Schedule.