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    <description>The Act is titled the Finance (No. 2) Act, 1962. Except as otherwise provided, sections 3 to 14 are deemed to have come into force on the first day of April of the relevant financial year, and subsection (1) of section 16 and section 18 are deemed to have come into force on the later specified date in April; those commencement dates govern the operation of the stated provisions.</description>
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