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If the Commissioners of Inland Revenue make arrangements for the collection of income tax by means of stamps in any cases, they may prepare and issue any stamps required for the purpose, and the provisions (including penal provisions) of the [54 & 55 Vict. c. 38.] Stamp Duties Management Act, 1891, as amended by any subsequent Act, and section sixty-five of the [8 Edw. 7. c. 48.] Post Office Act, 1908, shall apply to any such stamps.
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