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Interpretation of “bank,” “banker,” and “bankers books.”
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9. In this Act the expressions “bank” and “banker” mean any person, persons, partnership, or company carrying on the business of bankers and having duly made a return to the Commissioners of Inland Revenue, and also any savings bank certified under the Acts relating to savings banks, and also any post office savings bank.
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Expressions in this Act relating to “bankers’ books” include ledgers, day books, cash books, account books, and all other books used in the ordinary business of the bank.
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