List of written evidence
1 Letter and memorandum from Sir Brian Bender,
Permanent Secretary,
Department for Business Enterprise and Regulatory Reform (BERR) Ev
13
2 Memorandum from Department for Business Enterprise
and Regulatory
Reform (BERR) Ev 15
3 Memorandum from the Institute of Chartered
Accountants of England
and Wales (ICAEW) Ev 17
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