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    <title>Amendment of section 14</title>
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    <description>The amendment expands the cross-references in section 14 of the Companies (Profits) Surtax Act, 1964 by replacing the prior words &quot;section 154 or section 155&quot; with an extended list of specified sections, thereby broadening which provisions are incorporated by reference into section 14 without otherwise changing the Act&#039;s substantive text.</description>
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      <description>The amendment expands the cross-references in section 14 of the Companies (Profits) Surtax Act, 1964 by replacing the prior words &quot;section 154 or section 155&quot; with an extended list of specified sections, thereby broadening which provisions are incorporated by reference into section 14 without otherwise changing the Act&#039;s substantive text.</description>
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