Finance Act, 1959
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Application to professions, etc., and exception as respects lands.
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45.—(1) The preceding provisions of this Chapter shall, with any necessary adaptations, apply in relation to professions, employments, vocations and offices, as they apply in relation to trades.
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(2) Notwithstanding anything in Rule 5 or Rule 7 of Schedule B, none of the provisions of this Chapter shall apply in relation to the occupation of lands (including woodlands).
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