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1991 No. 301 INCOME TAX REGULATIONS (AMENDMENT) - REG 10
10. Regulation 94 (Operation of certificate)
10.1 Subregulation 94 (1):
Omit "(b) (iii) or (c) (iii),", substitute "(b) (iii), (c) (iii) or (d)
(iii),".
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