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    <title>Amendment of section 143</title>
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    <description>The amendment adds fee alongside interest within sub section (1) and replaces sub section (1D) to provide that processing of a return is not necessary when a notice has been issued under sub section (2), subject to a proviso excluding certain returns from that non processing rule; it also substitutes wording in sub section (3) concerning the day specified in a notice and treats that substitution as having earlier effect.</description>
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      <description>The amendment adds fee alongside interest within sub section (1) and replaces sub section (1D) to provide that processing of a return is not necessary when a notice has been issued under sub section (2), subject to a proviso excluding certain returns from that non processing rule; it also substitutes wording in sub section (3) concerning the day specified in a notice and treats that substitution as having earlier effect.</description>
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