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Amendment of section 115VZA.

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.... sub-section (2), with effect from the 1st April, 2026,-- (a) after the words "a ship", the words "or inland vessel, as the case may be," shall be inserted; (b) after the words "such....

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....h ship shall not be considered as a qualifying ship for the purposes of this Chapter. It is proposed to amend sub-section (2) of the said section to include inland vessels under its purview. Thi....