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Signature

Original text. Later amendments are not shown.

Signed by authority of the Secretary of State for Work and Pensions.

P.Hollis

Parliamentary Under-Secretary of State,

Department for Work and Pensions,

10th March 2003

The Commissioners of Inland Revenue hereby concur.

Tim Flesher

Ann Chant

Two of the Commissioners of Inland Revenue

11th March 2003