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Amendment of section 92D.

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Full Text of the Document

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....fect from the 1st day of April, 2017,- (i) in sub-section (1), the following shall be inserted, namely:- 'Provided that the person, being a constituent entity of an international group, shall al....

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Full Text of the Document

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....) after sub-section (3), the following sub-section shall be inserted, namely:- "(4) Without prejudice to the provisions of sub-section (3), the person referred to in the proviso to sub-section (1) ....

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