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    <description>The Order substitutes the Explanation to section 44 to declare that the annual return for 1 July 2017-31 March 2018 shall be furnished on or before 31 December 2019 and the annual return for 1 April 2018-31 March 2019 shall be furnished on or before 31 March 2020; the substitution is made under the power to remove difficulties and the Order is deemed effective from 14 November 2019.</description>
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