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Failure to comply with the provisions of sub-sections (1) and (3) of section 223.

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X X   X X   Extracts   X X   X X

....ons (1) and (3) of section 223. 239. (1) If a person — (a) fails to give the information as required by sub-section (1) of section 223; (b) fails to set aside the amount as required by sub-sect....

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