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Exemption for customs bonds in relation to airborne goods.
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12.—It is hereby declared that, in the heading “Bond given pursuant to the directions of any Act, etc.” in the First Schedule to the Stamp Act, 1891, and in subsection (1) of section 5 of the Finance Act, 1905 (which extends the exemption under that heading), references to shipping include references to lading on an aircraft.
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