Related Commentary  

27  In this Act, unless the context otherwise requires,–

The expression “Commissioners”  means Commissioners of Inland Revenue:

The expression “officer”  means officer of Inland Revenue:

The expression “chief office”  means chief office of Inland Revenue:

The expression “head offices”  means the head offices of Inland Revenue in Edinburgh and Belfast:

The expression “duty”  means any stamp duty for the time being chargeable by law:

The expression “material”  includes every sort of material upon which words or figures can be expressed:

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