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Exemption of appraisements and valuations from stamp duty.
[ITA67 s538; CGTA75 s51(2) and Sch4 par2; CTA76 s147(1) and (2)]
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875.—No appraisement or valuation given or made in pursuance and for the purposes of the Tax Acts or the Capital Gains Tax Acts shall be liable to any stamp duty.
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