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Extension of provisions as to specifications of free goods to stores and to newly built ships.
52 & 53 Vict. c. 42.
44 & 45 Vict. c. 12.
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4.—(1) Section three of the Revenue Act, 1889 (which relates to ships touching at a port for the purpose of taking in coals or fuel for use), shall have effect as if stores were referred to therein as well as coals and fuel.
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(2) For the purposes of section eleven of the Customs and Inland Revenue Act, 1881 (which relates to the delivery of a specification of goods), a ship built in the United Kingdom, and not registered as a British ship when she departs on her first voyage, shall be treated both as goods and as an exporting ship within the meaning of that section, and the builder or owner of the ship shall be treated as the exporter so far as the ship is treated as goods.
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