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(1)A warrant given by the Bank for the payment of any cash bonus payable under this Part of this Act shall be deemed to be a cheque within the meaning of the [45 & 46 Vict. c. 61.] Bills of Exchange Act, 1882, and shall be exempt from stamp duty.
(2)As between persons having any beneficial interest in a holding, any cash bonus payable in respect of the holding shall belong to the persons entitled to the income of the holding on the day when the bonus is payable.
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