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    <description>The Explanation to subsection (1) of section 263 is amended to insert retrospective wording treating references to orders and appeals as encompassing those on or before or after 1st June 1988, and to substitute inclusion language with &quot;shall include and shall be deemed always to have included&quot;, with all insertions and substitutions declared effective from the 1st day of June, 1988, thereby extending the temporal operation of the Explanation&#039;s clauses concerning orders, inclusions and appeals.</description>
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