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    <title>Amendment of Section 45</title>
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    <description>Amendment adds an additional capital gains reference to the list of provisions incorporated into the capital gains charging provision, substituting the prior list to include the newly specified provision, with the substitution operating from the commencement of the next fiscal year.</description>
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      <description>Amendment adds an additional capital gains reference to the list of provisions incorporated into the capital gains charging provision, substituting the prior list to include the newly specified provision, with the substitution operating from the commencement of the next fiscal year.</description>
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