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15.—(1) Contracts of insurance against the risks of loss to the persons insured arising from their having to perform contracts of guarantee entered into by them.
(2) Fidelity bonds, performance bonds, administration bonds, bail bonds or customs bonds or similar contracts of guarantee, where these are—
(a)effected or carried out by a person not carrying on a banking business;
(b)not effected merely incidentally to some other business carried on by the person effecting them; and
(c)effected in return for the payment of one or more premiums.
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