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All such provisions contained in any Act relating to income tax as were in force on the fifth day of April one thousand eight hundred and seventy-nine (except section eleven of the [41 & 42 Vict. c. 15.] Customs and Inland Revenue Act, 1878,) shall have full force and effect with respect to the duties of income tax granted by this Act, so far as the same shall be consistent with the provisions of this Act; and for the purposes of this Act the year one thousand eight hundred and sixty-two mentioned in the forty-third section of the Act of the twenty-fifth and twenty-sixth years of Her Majesty's reign, chapter twenty-two, shall be read as and deemed to mean the year one thousand eight hundred and seventy-nine.
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