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    <title>Consequential amendments to certain sections</title>
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    <description>Finance Act, 1976 makes consequential amendments to the Income-tax Act: it omits a cross-reference in section 45; substitutes references in assessment provisions so the deduction now includes the deduction under the new depreciation provision or the existing deduction provision; omits a clause prefix in the succession provision effective 1 June 1976; and amends the Ninth Schedule to add a reference to the new depreciation provision.</description>
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      <description>Finance Act, 1976 makes consequential amendments to the Income-tax Act: it omits a cross-reference in section 45; substitutes references in assessment provisions so the deduction now includes the deduction under the new depreciation provision or the existing deduction provision; omits a clause prefix in the succession provision effective 1 June 1976; and amends the Ninth Schedule to add a reference to the new depreciation provision.</description>
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