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    <title>FINANCE BILL 2026 – CLAUSE 72: COMPASSION IN COMPENSATION, CLARITY IN COMPLIANCE, AND TECHNOLOGY IN TAXATION</title>
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    <description>Clause 72 amends Section 393 to correct a table cross-reference, include co-operative banking institutions within exemption coverage, remove TDS on interest awarded by Motor Accidents Claims Tribunals to individuals (with a threshold for non-individuals), and allow electronic furnishing of declarations through a recognised depository, together with a quarterly reporting requirement for persons responsible for paying the specified incomes.</description>
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      <description>Clause 72 amends Section 393 to correct a table cross-reference, include co-operative banking institutions within exemption coverage, remove TDS on interest awarded by Motor Accidents Claims Tribunals to individuals (with a threshold for non-individuals), and allow electronic furnishing of declarations through a recognised depository, together with a quarterly reporting requirement for persons responsible for paying the specified incomes.</description>
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