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(1)This Act may be cited as the Finance Act, 1901.
(2)Part I. of this Act, so far as it relates to duties of customs, shall be construed together with the [39 & 40 Vict. c. 36.] Customs Consolidation Act, 1876, and the Acts amending that Act (in this Act referred to as the Customs Acts), and so far as it relates to duties of excise shall be construed together with the Acts which relate to the duties of excise and the management of those duties.
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