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(a)an software is manufactured on behalf of HMRC into a court in England and Wales for just a freezing purchase in relation to some appropriate penalty (see part ninety) before the penalty is decided, and
(b)in the case of a proposal or finance manager school arrangements that contain a trust, a settlor, trustee or beneficiary with the trust, or other human being involved in the administration in the trust;
(3)The Treasury might by regulations made by statutory instrument supply that a ma...
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