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    <description>Clause 11 inserts a new sub-section (5) into section 12AA providing that nothing contained in the section shall apply on or after a specified date; the Bill text references the 1st day of June, 2020 in the insertion and the explanatory note refers to the 1st day of April, 2021, with the amendment stated to take effect from the 1st day of June, 2020.</description>
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