7 For the purposes of section 6, the effective date on which an amount is applied shall be
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(a) where the amount is withheld pursuant to subsection 64.1(1) of the Act, the date that the person would have been entitled to receive the amount but for that subsection; and
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(b) where the amount is repaid pursuant to subsection 64.1(2) of the Act, the date that the amount is received by the band.