45 Citation, interpretation, construction, extent and repeals

45  Citation, interpretation, construction, extent and repeals

(1)     This Act may be cited as the Finance Act 1967.

(2)     . . .

(3)     In this Act—

(a)     Part I (except sections 8 to 12 and Schedules 7 and 8) shall be construed as one with the [Customs and Excise Management Act 1979];

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(g)     Part V shall be construed

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