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Finance (No.2) Act 2023
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Repeal of section 51 of Principal Act (determination on rates and exemptions)

60. (1) Section 51 of the Principal Act is repealed.

(2) Section 120 of the Principal Act is amended, in subsection (6)—

(a) in paragraph (c), by the substitution of “section 47.” for “section 47,”, and

(b) by the deletion of paragraph (d).