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    <description>The Order substitutes the Explanation to section 44 to declare that the annual return for the period 1 July 2017 to 31 March 2018 shall be furnished by 31 December 2019, and the annual return for the period 1 April 2018 to 31 March 2019 shall be furnished by 31 March 2020, thereby permitting delayed electronic filing by registered persons otherwise required to submit annual returns under the section.</description>
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