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Finance (Customs and Excise Duties) Act, 1933
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Short title and construction.

13.—(1) This Act may be cited as the Finance (Customs and Excise Duties) Act, 1933.

(2) This Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.