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Section 57

Amendment of section 42

of Finance (No. 2) Act 2023

ActIn forceProvision 141 of 223
Section 57

Section 42 of the principal Act is amended by inserting after subsection (2) the following subsection:

“(2a)  For the purposes of subsection (2), where the instrument is received by way of electronic transmission, the date of receipt thereof shall be verified by the production of a copy or print-out of the electronic transmission.”.