Amendment of section 197

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..... t from the 1st day of June, 1987, - (a) in sub-section (1) for the words "Where, in the case of any income of any person other than a company", the words, brackets, figure and letter " .....

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..... ses in which, and the circumstances under which, an application may be made for the grant of a certificate under sub-section (1) and the conditions subject to which such certificate may be granted and .....

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