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Revenue, Friendly Societies, and National Debt Act 1882
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9Exemption of certain drafts and receipts for public purposes
No stamp duty shall he chargeable upon the following instruments ; (that is to say,)
Draft or order drawn upon any banker in the United Kingdom by an officer of a public department of the State for the payment of money out of a public account.
Receipt given by an officer of a public department of the State for money paid by way of imprest or advance, or in adjustment of an account, where he derives no personal benefit therefrom.
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