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<h1>Section 121 of Finance Act 2004 Retroactively Repeals Section 2, Altering Taxation Rules and Regulations</h1> Section 121 of the Finance (No. 2) Act, 2004 repeals Section 2 of Act 13 of 2004, the Finance Act, 2004. This repeal is retroactive, meaning Section 2 is considered as though it was never enacted. This legislative change affects the statutory provisions, rules, and regulations concerning taxation or other matters addressed in the original section.