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(1)Sections 4(1) and 5(1) of this Act shall apply generally for purposes of this Act as they apply for purposes of section 1.
(2)For purposes of this Act—
(a)" gain " and " loss " are to be construed as extending only to gain or loss in money or other property, but as extending to any such gain or loss whether temporary or permanent; and—
(i)" gain " includes a gain by keeping what one has, as well as a gain by getting what one has not; and
(ii)" loss " includes a loss by not getting what one might get, as well as a loss by parting with what one has;
(b)" goods", except in so far as the context otherwise requires, includes money and every other description of property except land, and includes things severed from the land by stealing.
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