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    <title>Amendment of section 115VV.</title>
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    <description>The amendment expressly expands the provision addressing chartered vessels to include inland vessels by substituting wording in the relevant sub section and inserting corresponding language into the Explanation so that references to a ship also encompass an inland vessel.</description>
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      <description>The amendment expressly expands the provision addressing chartered vessels to include inland vessels by substituting wording in the relevant sub section and inserting corresponding language into the Explanation so that references to a ship also encompass an inland vessel.</description>
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