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    <title>Amendment of section 2</title>
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    <description>The amendment substitutes the statutory definition of &quot;registered firm&quot; to include firms registered under the specified registration provision and those deemed to be registered under related deemed registration provisions, effective from the stated commencement date. It also inserts a new definition of &quot;security&quot;, specifying that &quot;security&quot; means a Government security as defined in the Public Debt Act, thereby harmonising terminology between the Income tax Act and the Public Debt Act.</description>
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      <description>The amendment substitutes the statutory definition of &quot;registered firm&quot; to include firms registered under the specified registration provision and those deemed to be registered under related deemed registration provisions, effective from the stated commencement date. It also inserts a new definition of &quot;security&quot;, specifying that &quot;security&quot; means a Government security as defined in the Public Debt Act, thereby harmonising terminology between the Income tax Act and the Public Debt Act.</description>
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