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Amendment of s. 42 of 6 & 7 Geo. 5. c. 24.
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40. Section forty-two of the Finance Act, 1916, which exempts interest payable in respect of war savings certificates from income tax, shall have effect as though for the words “held by the purchaser” there were substituted the words “held by the person who is for the time being the holder of the certificate.”
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