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Service Tax (Amendment) Act 2019 · s 27

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s 27Amendment of section 31

Subsection 31(1) of the principal Act is amended—

(a)

in paragraph (a), by inserting after the words “26(4)” the words “or 26a(1)”; and

(b)

in paragraph (b), by inserting after the words “26(8)” the words “or 26a(4)”.