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Where an oath or affirmation is now required by any Act relating to the customs or excise, a declaration shall be made instead thereof, except in the cases hereinafter specially provided for.
Penalty for false declaration.
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[1.] In all cases where, by any Act or Acts relating to the revenues of customs or excise, any oath, solemn affirmation, or affidavit shall be required to be taken or made by any person on the doing of any act, matter, or thing, or for verifying any book, account, entry, or return, or for any other purpose whatsoever, such oath, solemn affirmation, or affidavit shall no longer, except in the cases herein-after specially provided for, be taken, made, or required, but in lieu thereof the person who would under the Act or Acts of Parliament imposing the same have been required to take or make such oath, solemn affirmation, or affidavit shall, in the presence of the commissioners, collector, or other person empowered by such Act or Acts of Parliament to administer such oath, solemn affirmation, or affidavit, make and subscribe a declaration, setting forth the matters contained in and to the same effect as the oath, solemn affirmation, or affidavit which would have been required if this Act had not been passed, and declaring to the truth thereof; and if any such declaration shall be untrue in any particular the person making the same shall, over and above every other penalty to which such person may become subject, forfeit one hundred pounds.
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