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Schedule 24 contains provision replacing amusement machine licence duty |
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with a new excise duty and making related changes to VATA 1994. |
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191 | Amusement machine licence duty |
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(1) | In section 23(2) of BGDA 1981 (amount of duty payable on amusement |
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machine licence), for the table substitute— |
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(2) | The amendment made by this section has effect in relation to cases where the |
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application for the amusement machine licence is received by the |
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Commissioners for Her Majesty’s Revenue and Customs after 4 pm on 23 |
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(1) | In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute— |
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| Part of gross gaming yield |
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(2) | The amendment made by this section has effect in relation to accounting |
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periods beginning on or after 1 April 2012. |
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193 | Remote gambling: double taxation relief |
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Schedule 25 contains provision for double taxation relief in respect of remote |
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194 | VED rates for light passenger vehicles, light goods vehicles, motorcycles etc |
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(1) | Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows. |
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(2) | In paragraph 1 (general)— |
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(a) | in sub-paragraph (2) (vehicle not covered elsewhere in Schedule |
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otherwise than with engine cylinder capacity not exceeding 1,549cc), |
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for “£215” substitute “£220”, and |
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(b) | in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with |
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engine cylinder capacity not exceeding 1,549cc), for “£130” substitute |
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(3) | In paragraph 1B (graduated rates of duty for light passenger vehicles)— |
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(a) | for the tables substitute— |
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Rates payable on first vehicle licence for vehicle |
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(b) | in the sentence immediately following the tables, for paragraphs (a) |
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“(a) | in column (3), in the last two rows, “260” were |
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substituted for “450” and “465”, and |
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(b) | in column (4), in the last two rows, “270” were |
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substituted for “460” and “475”.” |
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(4) | In paragraph 1J (VED rates for light goods vehicles)— |
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(a) | in paragraph (a), for “£210” substitute “£215”, and |
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(b) | in paragraph (b), for “£130” substitute “£135”. |
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(5) | In paragraph 2(1) (VED rates for motorcycles)— |
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(a) | in paragraph (b), for “£35” substitute “£36”, |
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(b) | in paragraph (c), for “£53” substitute “£55”, and |
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(c) | in paragraph (d), for “£74” substitute “£76”. |
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(6) | The amendments made by this section have effect in relation to licences taken |
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out on or after 1 April 2012. |
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195 | Anti-forestalling charge to value added tax |
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Schedule 26 contains provision for an anti-forestalling charge to value added |
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tax related to changes in the descriptions of exempt or zero-rated supplies. |
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(1) | In Part 1 of Schedule 9 to VATA 1994 (index to exempt supplies of goods and |
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services), at the appropriate place in the table insert— |
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| “Supplies of services by groups |
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(2) | In Part 2 of that Schedule (the groups), at the end insert— |
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“GROUP 16 — SUPPLIES OF SERVICES BY GROUPS INVOLVING COST |
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1 | The supply of services by an independent group of persons where |
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each of the following conditions is satisfied— |
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(a) | each of those persons is a person who is carrying on an |
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activity (“the relevant activity”) which is exempt from VAT |
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or in relation to which the person is not a taxable person |
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within the meaning of Article 9 of Council Directive 2006/ |
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(b) | the supply of services is made for the purpose of rendering |
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the members of the group the services directly necessary for |
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the exercise of the relevant activity, |
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(c) | the group merely claims from its members exact |
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reimbursement of their share of the joint expenses, and |
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(d) | the exemption of the supply is not likely to cause distortion |
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(3) | In section 31 of that Act (exempt supplies and acquisitions), after subsection (2) |
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“(3) | The Treasury may by regulations make an exemption of a group 16 |
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supply of a description specified in the regulations subject to |
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(4) | Regulations under subsection (3) may— |
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(a) | make different provision for different cases, and |
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(b) | make consequential or transitional provision (including |
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provision amending this Act). |
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(5) | In subsection (3) “group 16 supply” means a supply falling within |
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197 | Supply of goods or services by public bodies |
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(1) | VATA 1994 is amended as follows. |
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(2) | In section 41 (application to the Crown)— |
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(a) | omit subsection (2), and |
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(b) | in subsection (3)(b) for “a direction under subsection (2) above,” |
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substitute “section 41A,”. |
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(3) | After that section insert— |
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“41A | Supply of goods or services by public bodies |
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(1) | This section applies where goods or services are supplied by a body |
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mentioned in Article 13(1) of the VAT Directive (status of public bodies |
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as taxable persons) in the course of activities or transactions in which it |
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is engaged as a public authority. |
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(2) | If the supply is in respect of an activity listed in Annex I to the VAT |
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Directive (activities in respect of which public bodies are to be taxable |
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persons), it is to be treated for the purposes of this Act as a supply in the |
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course or furtherance of a business unless it is on such a small scale as |
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(3) | If the supply is not in respect of such an activity, it is to be treated for |
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the purposes of this Act as a supply in the course or furtherance of a |
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business if (and only if) not charging VAT on the supply would lead to |
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a significant distortion of competition. |
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(4) | In this section “the VAT Directive” means Council Directive 2006/112/ |
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EC on the common system of value added tax.” |
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198 | Relief from VAT on low value goods: restriction relating to Channel Islands |
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(1) | In Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 (S.I. |
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1984/746) (reliefs for goods of certain descriptions), Group 8 (articles sent for |
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miscellaneous purposes) is amended as follows. |
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(2) | The existing Note becomes Note (1) (and accordingly “Note” in Group 8 |
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(3) | After that Note insert— |
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“(2) | Item 8 does not apply in relation to any goods sent from the Channel |
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Islands under a distance selling arrangement. |
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(3) | For the purposes of Note (2)— |
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“distance selling arrangement”, in relation to any goods, means |
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any transaction, or series of transactions, under which the |
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person to whom the goods are sent receives them from a |
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supplier without the simultaneous physical presence of the |
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person and the supplier at any time during the transaction or |
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series of transactions, and |
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“supplier” means any person who is acting in a commercial or |
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(4) | The amendment of that Schedule by this section is without prejudice to any |
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power to amend that Schedule by subordinate legislation. |
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(5) | The amendments made by this section have effect in relation to goods |
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imported on or after 1 April 2012. |
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199 | Group supplies using an overseas member |
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(1) | VATA 1994 is amended as follows. |
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(2) | In section 43 (groups of companies), in subsection (2C)(c), after “above” insert |
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“and paragraph 8A of Schedule 6”. |
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(3) | In section 83 (appeals), in subsection (1)(v) for “or 2” substitute “, 2 or 8A”. |
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(4) | In section 97(4) (orders requiring Parliamentary approval within 28 days of |
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being made), in paragraph (f), after “1A(7)” insert “or 8A(7)”. |
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(5) | Schedule 6 (valuation: special cases) is amended as follows. |
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(6) | In paragraph 1 (cases where Commissioners may direct value is open market |
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value), in sub-paragraph (5), after “paragraph”, in the second place it occurs, |
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(7) | After paragraph 8 insert— |
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“8A (1) | This paragraph applies where— |
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(a) | a supply (“the intra-group supply”) made by a member of a |
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group (“the supplier”) to another member of the group is, by |
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virtue of section 43(2A), excluded from the supplies |
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disregarded under section 43(1)(a), and |
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(b) | the representative member of the group satisfies the |
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Commissioners as to the value of each bought-in supply. |
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(2) | “Bought-in supply”, in relation to the intra-group supply, means a |
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supply of services to the supplier to which section 43(2A)(c) to (e) |
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refers, so far as that supply is used by the supplier for making the |
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(3) | The value of the intra-group supply shall be taken to be the total of |
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the relevant amounts in relation to the bought-in supplies. |
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(4) | The relevant amount in relation to a bought-in supply is the value of |
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the bought-in supply, unless a direction is made under sub- |
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(5) | If the value of a bought-in supply is less than its open market value, |
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the Commissioners may direct that the relevant amount in relation to |
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that supply is its open market value. |
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(6) | A direction under this paragraph must be given by notice in writing |
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to the representative member, but no direction may be given more |
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than 3 years after the time of the intra-group supply. |
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(7) | The Treasury may by order vary the provision made by this |
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Schedule about the value of supplies of the kind mentioned in sub- |
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(8) | An order under sub-paragraph (7) may include incidental, |
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supplemental, consequential or transitional provision (including |
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provision amending section 43 or 83).” |
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(8) | The amendments made by this section have effect in relation to supplies made |
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on or after the day on which this Act is passed. |
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200 | Power to require notification of arrival of means of transport in UK |
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In Schedule 11 to VATA 1994 (administration, collection and enforcement), in |
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paragraph 2 (accounting for VAT and payment of VAT), after sub-paragraph |
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“(5A) | Regulations under this paragraph may make provision— |
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(a) | for requiring the relevant person to give to the |
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Commissioners such notification of the arrival in the United |
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Kingdom of goods consisting of a means of transport, at such |
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time and in such form and manner, as may be specified in the |
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regulations or by the Commissioners in accordance with the |
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(b) | where notification of the arrival of a means of transport |
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acquired from another member State, or imported from a |
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place outside the member States, is required by virtue of |
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paragraph (a), for requiring any VAT on the acquisition or |
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importation to be paid at such time and in such manner as |
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may be specified in the regulations. |
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(5B) | The provision that may be made by regulations made by virtue of |
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sub-paragraph (5A) includes— |
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