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Agreements for hire.
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11.—In the First Schedule to the Stamp Act, 1891, the heading “Bond, Covenant or Instrument of any kind whatsoever” shall not extend to any instrument in respect of a covenant or agreement by any person, whether as principal or as surety,—
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(i) to pay, or to guarantee the payment of, sums payable for or in relation to the hire of any goods, wares or merchandise, or the hire of any machinery or plant, or
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