Related Commentary  Related HMRC Manuals

122(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:

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