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General definitions in Revenue Acts.
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38.—(1) In this Act, and in every other Act relating to inland revenue, whether passed before or after the commencement of this Act, expressions referring to England shall be construed as applying also to Wales.
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(2) For the purpose of construing any Act of Parliament relating to inland revenue, whether passed before or after the commencement of this Act, “night” shall be deemed to begin at eleven of the clock in the evening of each day, and to end at five of the clock in the morning of the next succeeding day.
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