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Section 6

Amendment of section 77

of Finance Act 2023

ActIn forceProvision 6 of 19
Section 6

Section 77 of the principal Act is amended by inserting after subsection (1a) the following subsection:

“(1b)  For the purposes of this section, the person referred to in subsection (1) shall furnish to the Director General a return in the prescribed form on an electronic medium or by way of electronic transmission in accordance with section 152a.”.