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5In section 160, references to sections 12 and 112 of the [1891 c. 39.] Stamp Act 1891, section 12 of the [1895 c. 16.] Finance Act 1895 and section 8 of the [1899 c. 9.] Finance Act 1899 shall be construed as including references to those sections as they apply in relation to stamp duties chargeable in Northern Ireland ; and for the purposes of the application of the said section 160 in relation to those duties, references to the Commissioners of Inland Revenue shall be construed as references to the Ministry of Finance for Northern Ireland.
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