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65.—(1) Where—
(a)any right of action has accrued to recover any debt; and
(b)the person liable therefor makes any payment in respect thereof,
the right of action is to be treated as having accrued on and not before the date of the payment.
(2) Payment of interest in whole or in part is for the purposes of this Part to be treated as a payment in respect of the principal debt.
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