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    <title>Amendment of section 35</title>
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    <description>Amendment revises clause (iv) of sub-section (2) of section 35 to substitute the existing cross-reference to the earlier subsection of section 32 with a cross-reference that also includes the additional subsection under section 32, thereby extending section 35&#039;s reach to expenditures qualifying under that additional subsection.</description>
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      <description>Amendment revises clause (iv) of sub-section (2) of section 35 to substitute the existing cross-reference to the earlier subsection of section 32 with a cross-reference that also includes the additional subsection under section 32, thereby extending section 35&#039;s reach to expenditures qualifying under that additional subsection.</description>
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