39 Limits to requirements about application of receipts

39  Limits to requirements about application of receipts

(1)     Section 38(1) is subject to section 139 of the 1980 Act (sums paid on summary conviction applied for payment of compensation and costs).

(2)     Paragraphs (a) and (b) of section 38(1) do not apply to sums which, by or under any enactment, are directed to be paid to—

(a)     the Commissioners of Customs and Excise, or

(b)     officers of,

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