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    <title>Amendment of section 158</title>
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    <description>The provision substitutes the initial words so that assessments of registered firms apply only in respect of the assessment year commencing on the 1st day of April, 1992, or any earlier assessment year; this substitution is effective from the 1st day of April, 1993.</description>
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      <description>The provision substitutes the initial words so that assessments of registered firms apply only in respect of the assessment year commencing on the 1st day of April, 1992, or any earlier assessment year; this substitution is effective from the 1st day of April, 1993.</description>
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