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    <title>Amendment of section 249</title>
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    <description>Substitution in section 249(2) replaces clause (a) to provide that where the appeal is under the procedural provision governing assessment appeals, the relevant date shall be the date of payment of the tax, effective from the commencement date specified by the enactment.</description>
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      <description>Substitution in section 249(2) replaces clause (a) to provide that where the appeal is under the procedural provision governing assessment appeals, the relevant date shall be the date of payment of the tax, effective from the commencement date specified by the enactment.</description>
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