Compounded Levy Scheme
Sec3A of CEA 1944 : EC & SHEC are already included in ED mentioned in Sec.
(Reason EC w.e.f.2004 & SHEC w.e.f.2007 however Sec3A inserted in FA2008)
Rule15 of CER 2002 : EC & SHEC will be added separately on the ED mentioned in Rule.
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