122 Definitions

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(1)     In this Act, unless the context otherwise requires,—

The expression “Commissioners†means Commissioners of Inland Revenue:

The expression “material†includes every sort of material upon which words or figures can be expressed:

The expression “instrument†includes every written document:

The expression “stamp†means as well a stamp [produced] by means of a die as an adhesive stamp:

The expression “stampedâ€, with reference to instruments and material, applies as well to instruments and material [bearing stamps produced]

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