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HMRC concessions: Notice 48 rewritten

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HMRC has rewritten Notice 48, setting out the extra statutory concessions previously applied by HM Custo

HMRC has rewritten Notice 48, setting out the extra statutory concessions previously applied by HM Customs & Excise. The notice published on 21 March replaces the version published last month. Concessions previously operated by the Inland Revenue are set out in a separate publication, which was last updated in April 2011.

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