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5In section 42 (interpretation), in the definition of "machinery fixed or attached" (set out in section 1 of the [1902 c. 25.] Lands Valuation (Scotland) Amendment Act 1902) the words " save as herein provided " shall cease to have effect and at the end there shall be added the words " nor, after the year 1977-78, include any electric motor used in any industrial or trade process, whether in a building or not ".
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