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(a) a person (other than a Minister of State, the Commissioners of Public Works in Ireland or the Irish Land Commission) authorised, by a British Statute, a Saorstát Eireann Statute, an Act of the Oireachtas or an order having statutory force, to construct, work or carry on a railway, canal, inland navigation, dock, harbour, tramway, water, gas, electricity, or other public undertaking;
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