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s 86

Agents with no accounts to audit

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Part VIAgents’ trust accounts

86 Agents with no accounts to audit

An agent who holds a current triennial certificate but who, in the course of his business, has in any year neither received nor held any money for or on behalf of any other person shall be deemed to have complied with this Part if within the period of 3 months after the end of that year he makes a statutory declaration to that effect and delivers it to the Commissioner.

[Section 86 amended: No. 58 of 2010 s. 134.]

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