This is the original version (as it was originally enacted).
25(1)Section 106C (offence of failing to deliver a return) is amended as follows.
(2)In subsection (1)—
(a)for “required by a notice under section 8 to make and deliver a return” substitute “given a notice to file under section 8”;
(b)in paragraph (a) for “the return” substitute “a return under that section”.
(3)In subsection (2) for “the return” substitute “a return under section 8”.
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