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Art. 36a and 36b74
74 Inserted by No I of the FA of 20 June 2003 (AS 2003 4217; BBl 2002 4721, 7234). Repealed by No I of the FA of 22 March 2013, with effect from 1 Jan. 2014 (AS 2013 3463, 3863; BBl 2012 2075). |