Certain refunds to be made when declarations cease to have effect

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....Repealed)<br>5. Certain refunds to be made when declarations cease to have effect.-(1) Where a declared provision comes into operation as an enactment in an amended form before the expiry of the ^1[se....

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....ed in the declared provision and the rate of such duty in force when the Bill was introduced. (2) Where a declared provision ceases to have the force of law under clause (b) or clause (c) of sub-se....