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Finance Act 2000 (c. 17)

(The document as of February, 2008)

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Finance Act 2000

2000 CHAPTER 17

ARRANGEMENT OF SECTIONS

Content
  1. Part I

    Excise duties

    1. Alcoholic liquor duties

      1. 1. Rate of duty on beer.

      2. 2. Rates of duty on cider.

      3. 3. Rates of duty on wine and made-wine.

    2. Hydrocarbon oil duties

      1. 4. Rates of duty and rebate on hydrocarbon oil.

      2. 5. Ultra low sulphur petrol.

      3. 6. Mixing of rebated light oils.

      4. 7. Power to amend definitions of types of hydrocarbon oil.

      5. 8. Penalties for misuse of rebated heavy oil.

      6. 9. Use of rebated heavy oil as fuel.

      7. 10. Rebates, marking and reliefs.

      8. 11. Emulsions of water in gas oil.

    3. Tobacco products duty

      1. 12. Rates of tobacco products duty.

      2. 13. Basis of calculation of ad valorem element of duty on cigarettes.

      3. 14. Fiscal marks on tobacco products.

      4. 15. Management of excise duty on tobacco products.

    4. Gaming duty

      1. 16. Rates of gaming duty.

    5. Amusement machine licence duty

      1. 17. Amusement machine licence duty.

    6. Air passenger duty

      1. 18. Rates of duty.

      2. 19. Changes in exemption from duty.

    7. Vehicle excise duty

      1. 20. Threshold for reduced general rate.

      2. 21. Increase in general rate.

      3. 22. Rates of duty for new cars and vans.

      4. 23. Enforcement provisions for graduated rates.

      5. 24. Rates of duty for goods vehicles.

    8. Enforcement of duties

      1. 25. Power to search premises.

      2. 26. Power to search articles.

      3. 27. Security for customs and excise duties.

      4. 28. Civil penalties for breach of excise duty requirements.

      5. 29. Correction of reference.

  2. Part II

    Climate change levy

    1. 30. Climate change levy.

  3. Part III

    Income Tax, Corporation Tax and Capital Gains Tax

    1. Chapter I

      Charge and rates

      1. Income tax

        1. 31. Charge and rates for 2000-01.

        2. 32. Extension of starting rate to savings income of individuals.

        3. 33. Deduction of income tax from foreign dividends.

        4. 34. Children's tax credit.

      2. Corporation tax

        1. 35. Charge and main rate for financial year 2001.

        2. 36. Small companies' rate for financial year 2000.

      3. Capital gains tax

        1. 37. Application of starting rate to capital gains tax.

    2. Chapter II

      Other provisions

      1. Giving to charity

        1. 38. Payroll deduction scheme.

        2. 39. Gift aid payments by individuals.

        3. 40. Gift aid payments by companies.

        4. 41. Covenanted payments to charities.

        5. 42. Millennium gift aid.

        6. 43. Gifts of shares and securities to charities etc.

        7. 44. Gifts to charity from certain trusts.

        8. 45. Loans to charities.

        9. 46. Exemption for small trades etc.

      2. Employee share ownership

        1. 47. Employee share ownership plans.

        2. 48. Relief for transfers to employee share ownership plans.

        3. 49. Phasing out of approved profit sharing schemes.

        4. 50. Phasing out of relief for payments to trustees of profit sharing schemes.

        5. 51. Approved profit sharing scheme: other awards of shares.

        6. 52. Approved profit sharing schemes: restriction on type of shares.

        7. 53. Approved profit sharing schemes: loan arrangements.

        8. 54. Employee share ownership trusts.

        9. 55. Shares transferred from employee share ownership trust.

        10. 56. Further provisions about share options.

      3. Other provisions about employment

        1. 57. Benefits in kind: deregulatory amendments.

        2. 58. Education and training.

        3. 59. Cars available for private use.

        4. 60. Provision of services through intermediary.

      4. Pension schemes

        1. 61. Occupational and personal pension schemes.

      5. Enterprise incentives

        1. 62. Enterprise management incentives.

        2. 63. Corporate venturing scheme.

        3. 64. Enterprise investment scheme: amendments.

        4. 65. Venture capital trusts: amendments.

        5. 66. Taper relief: taper for business assets.

        6. 67. Taper relief: assets qualifying as business assets.

      6. Research and development

        1. 68. Meaning of "research and development".

        2. 69. Tax relief for expenditure on rese leaseback.

        3. 78. Meaning of "fixture".

        4. 79. Leased assets under the Affordable Warmth Programme.

        5. 80. Fixtures and machinery and plant on hire-purchase etc.

        6. 81. Production sharing contracts.

      7. Tonnage tax

        1. 82. Tonnage tax.

      8. Other relieving provisions

        1. 83. Relief for interest on loans to buy annuities.

        2. 84. Exemption of payments under New Deal 50plus.

        3. 85. Exemption of payments under Employment Zones programme.

        4. 86. Loan where return bears inverse relationship to results.

        5. 87. Tax treatment of acquisition, disposal or revaluation of certain rights.

        6. 88. Contributions to local enterprise agencies, etc.

        7. 89. Waste disposal: entitlement of successor to allowances.

      9. Capital gains tax: gifts and trusts

        1. 90. Restriction of gifts relief.

        2. 91. Disposal of interest in settled property: deemed disposal of underlying assets.

        3. 92. Transfers of value by trustees linked with trustee borrowing.

        4. 93. Restriction on set-off of trust losses.

        5. 94. Attribution to trustees of gains of non-resident companies.

        6. 95. Disposal of interest in non-resident settlement.

        7. 96. Payments by trustees to non-resident companies.

      10. Groups and group relief

        1. 97. Group relief for non-resident companies etc.

        2. 98. Recovery of tax payable by non-resident company.

        3. 99. Joint arrangements for claims.

        4. 100. Limit on amount of group relief in case of consortium claim.

        5. 101. Notional transfers within groups of companies.

        6. 102. Chargeable gains: non-resident companies and groups etc.

      11. International matters

        1. 103. Double taxation relief.

        2. 104. Controlled foreign companies.

        3. 105. Corporation tax: use of currencies other than sterling.

        4. 106. Foreign exchange gains and losses: use

  4. Part IV

    Stamp duty and Stamp duty reserve tax

    1. Stamp duty

      1. 114. Rates: conveyance or transfer on sale.

      2. 115. Rates: duty on lease chargeable by reference to rent.

      3. 116. Rate of duty on seven year leases

      4. 117. Power to vary stamp duties.

      5. 118. Land transferred etc for other property.

      6. 119. Transfer of land to connected company.

      7. 120. Exceptions from section 119.

      8. 121. Grant of lease to connected company.

      9. 122. Marketable securities transferred etc for exempt property.

      10. 123. Transfer of property between associated companies: Great Britain.

      11. 124. Transfer of property between associated companies: Northern Ireland.

      12. 125. Grant of leases etc between associated companies.

      13. 126. Future issues of stock.

      14. 127. Company acquisition reliefs: redeemable shares.

      15. 128. Surrender of leases.

      16. 129. Abolition of duty on instruments relating to intellectual property.

      17. 130. Transfers to registered social landlords etc.

      18. 131. Relief for certain instruments executed before this Act has effect.

      19. 132. The Northern Ireland Assembly Commission.

    2. Stamp duty and Stamp duty reserve tax

      1. 133. Loan capital where return bears inverse relationship to results.

      2. 134. Transfers between depositary receipt systems and clearance systems.

  5. Part V

    Other taxes

    1. Value added tax

      1. 135. Supplies to which reduced rate applies.

      2. 136. Disposals of assets for which a VAT repayment is claimed.

      3. 137. Gold: penalty for failure to comply with record-keeping requirements etc.

    2. Inheritance tax

      1. 138. Treatment of employee share ownership trusts.

    3. Petroleum revenue tax

      1. 139. Operating expenditure incurred while safeguard relief applies.

    4. Landfill tax

      1. 140. Rate.

      2. 141. Disposals which are not taxable.

      3. 142. Secondary liability.

  6. Part VI

    Miscellaneous and supplementary provisions

    1. Incentives for electronic communications

      1. 143. Power to provide incentives to use electronic communications.

    2. Compliance

      1. 144. Offence of fraudulent evasion of income tax

      2. 145. Information about interest etc paid, credited or received.

      3. 146. International exchange of information: general.

      4. 147. International exchange of information: inheritance tax.

      5. 148. Use of minimum wage information.

      6. 149. Orders for the delivery of documents.

      7. 150. Search warrants: miscellaneous amendments.

    3. Provisions relating to government finance

      1. 151. Debt Management Account.

      2. 152. National Savings Bank.

      3. 153. National savings certificates.

      4. 154. Exchange Equalisation Account.

    4. Supplementary provisions

      1. 155. Interpretation.

      2. 156. Repeals.

      3. 157. Short title.

  7. Schedules:

    1. Schedule 1

      Mixing of rebated light oils.

    2. Schedule 2

      Amusement machine licence duty.

    3. Schedule 3

      Vehicle excise duty on new cars and vans.

    4. Schedule 4

      Vehicle excise duty: enforcement provisions for graduated rates.

    5. Schedule 5

      Rates of vehicle excise duty on goods vehicles.

    6. Schedule 6

      Climate change levy.

      1. Part I

        The levy.

      2. Part II

        Taxable supplies.

      3. Part III

        Time of supply.

      4. Part IV

        Payment and rate of levy.

      5. Part V

        Registration.

      6. Part VI

        Credits and repayments.

      7. Part VII

        Recovery and interest.

      8. Part VIII

        Evasion, misdeclaration and neglect.

      9. Part IX

        Civil penalties.

      10. Part X

        Non-residents, groups and other special cases.

      11. Part XI

        Review and appeal.

      12. Part XII

        Information and evidence.

      13. Part XIII

        Miscellaneous and supplementary.

      14. Part XIV

        Interpretation.

    7. Schedule 7

      Climate change levy: consequential amendments.

    8. Schedule 8

      Employee share ownership plans.

      1. Part I

        Introductory.

      2. Part II

        General requirements.

      3. Part III

        Eligibility of individuals.

      4. Part IV

        Free shares.

      5. Part V

        Partnership shares.

      6. Part VI

        Matching shares.

      7. Part VII

        Reinvestment of cash dividends.

      8. Part VIII

        Types of share that may be used.

      9. Part IX

        The trustees.

      10. Part X

        Income tax.

      11. Part XI

        Capital gains tax.

      12. Part XII

        Corporation tax deductions.

      13. Part XIII

        Supplementary provisions.

    9. Schedule 9

      New Schedule 7C to the Taxation of Chargeable Gains Act 1992.

    10. Schedule 10

      Benefits in kind: deregulatory amendments.

    11. Schedule 11

      Cars available for private use.

    12. Schedule 12

      Provision of services through an intermediary.

      1. Part I

        Application of this Schedule.

      2. Part II

        The deemed Schedule E payment.

      3. Part III

        Supplementary provisions.

    13. Schedule 13

      Occupational and personal pension schemes.

      1. Part I

        Amendments of the Taxes Act 1988.

      2. Part II

        Transitional provisions.

    14. Schedule 14

      Enterprise management incentives.

      1. Part I

        Introductory.

      2. Part II

        General requirements.

      3. Part III

        Qualifying companies.

      4. Part IV

        Eligible employees.

      5. Part V

        Requirements as to terms of option etc.

      6. Part VI

        Income tax.

      7. Part VII

        Capital gains tax.

      8. Part VIII

        Company reorganisations.

      9. Part IX

        Supplementary provisions.

    15. Schedule 15

      The corporate venturing scheme.

      1. Part I

        Investment relief: introduction.

      2. Part II

        The investing company.

      3. Part III

        The issuing company.

      4. Part IV

        General requirements.

      5. Part V

        Investment relief.

      6. Part VI

        Withdrawal of investment relief.

      7. Part VII

        Relief for losses on disposals of shares.

      8. Part VIII

        Deferral relief.

      9. Part IX

        Company restructuring.

      10. Part X

        Advance clearance.

      11. Part XI

        Supplementary and general.

    16. Schedule 16

      Corporate venturing scheme: consequential amendments.

    17. Schedule 17

      Enterprise investment scheme: amendments.

      1. Part I

        Reduction of applicable periods.

      2. Part II

        Qualifying companies.

      3. Part III

        Other amendments.

    18. Schedule 18

      Venture capital trusts: amendments.

      1. Part I

        Reduction of applicable periods.

      2. Part II

        Qualifying holdings.

    19. Schedule 19

      Meaning of "research and development".

      1. Part I

        The new definition.

      2. Part II

        Consequential amendments.

    20. Schedule 20

      Tax relief for expenditure on research and development.

      1. Part I

        Entitlement to relief.

      2. Part II

        Manner of giving effect to relief.

      3. Part III

        Supplementary provisions.

    21. Schedule 21

      R&D tax credits: consequential amendments.

    22. Schedule 22

      Tonnage tax.

      1. Part I

        Introductory.

      2. Part II

        Tonnage tax elections.

      3. Part III

        Qualifying companies and groups.

      4. Part IV

        The training requirement.

      5. Part V

        Other requirements.

      6. Part VI

        Relevant shipping profits.

      7. Part VII

        The ring fence: general provisions.

      8. Part VIII

        Chargeable gains and allowable losses on tonnage tax assets.

      9. Part IX

        The ring fence: capital allowances: general.

      10. Part X

        The ring fence: capital allowances: ship leasing.

      11. Part XI

        Special rules for offshore activities.

      12. Part XII

        Groups, mergers and related matters.

      13. Part XIII

        Application of provisions to partnerships.

      14. Part XIV

        Withdrawal of relief etc. on company leaving tonnage tax.

      15. Part XV

        Supplementary provisions.

    23. Schedule 23

      Tax treatment of amounts relating to acquisition etc. of certain rights.

    24. Schedule 24

      New Schedule 4A to the Taxation of Chargeable Gains Act 1992.

    25. Schedule 25

      New Schedule 4B to the Taxation of Chargeable Gains Act 1992.

    26. Schedule 26

      Transfers of value: attribution of gains to beneficiaries.

      1. Part I

        New Schedule 4C to the Taxation of Chargeable Gains Act 1992.

      2. Part II

        Consequential amendments.

    27. Schedule 27

      Group relief in case of non-resident companies etc.

      1. Part I

        Amendments of Chapter IV of Part X of the Taxes Act 1988.

      2. Part II

        Consequential amendments.

    28. Schedule 28

      Recovery of tax payable by non-resident company.

    29. Schedule 29

      Chargeable gains: non-resident companies and groups etc.

      1. Part I

        Application of Taxation of Chargeable Gains Act 1992.

      2. Part II

        Minor and consequential amendments.

      3. Part III

        Transitional provisions.

    30. Schedule 30

      Double taxation relief.

    31. Schedule 31

      Controlled foreign companies.

    32. Schedule 32

      Stamp duty on seven year leases: transitional provisions.

    33. Schedule 33

      Power to vary stamp duties.

    34. Schedule 34

      Abolition of stamp duty on instruments relating to intellectual property: supplementary provisions.

    35. Schedule 35

      Value added tax: charge at reduced rate.

    36. Schedule 36

      New Schedule 3A to the Value Added Tax Act 1994.

    37. Schedule 37

      Landfill tax: new Part VIII of Schedule 5 to the Finance Act 1996.

    38. Schedule 38

      Regulations for providing incentives for electronic communications.

    39. Schedule 39

      New Schedule 1AA to the Taxes Management Act 1970.

    40. Schedule 40

      Repeals.

      1. Part I

        Excise duties.

      2. Part II

        Income tax, corporation tax and capital gains tax.

      3. Part III

        Stamp duty and stamp duty reserve tax.

      4. Part IV

        Value Added Tax.

      5. Part V

        Information powers.

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

[28th July 2000]

Most Gracious Sovereign,

WE, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:--



Part I Excise duties

Alcoholic liquor duties

1 Rate of duty on beer

(1) In section 36(1) of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (rate of duty on beer), for "£11.50" substitute "£11.89".

(2) This section shall be deemed to have come into force on 1st April 2000.

2 Rates of duty on cider

(1) In section 62(1A) of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (rates of duty on cider)--

(a) in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent.), for "£161.20" substitute "£166.70";

(b) in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent. which is not sparkling cider), for "£37.92" substitute "£39.21"; and

(c) in paragraph (c) (rate of duty per hectolitre in any other case), for "£25.27" substitute "£26.13".

(2) This section shall be deemed to have come into force on 1st April 2000.

3 Rates of duty on wine and made-wine

(1) For Part I of the Table of rates of duty in Schedule 1 to the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (wine and made-wine) substitute--



" Part I Wine or made-wine of a strength not exceeding 22 per cent.
Description of wine or made-wineRates of duty per hectolitre
£
Wine or made-wine of a strength not exceeding 4 per cent.47.58
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.65.42
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling154.37
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent.166.70
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent.220.54
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.205.82 "

(2) This section shall be deemed to have come into force on 1st April 2000.



Hydrocarbon oil duties

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4 Rates of duty and rebate on hydrocarbon oil

(1) In section 6(1A) of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (rates of duty on hydrocarbon oil)--

(a) in paragraph (a) (light oil), for "£0.5288" substitute "£0.5468";

(b) in paragraph (b) (ultra low sulphur diesel), for "£0.4721" substitute "£0.4882"; and

(c) in paragraph (c) (heavy oil which is not ultra low sulphur diesel), for "£0.5021" substitute "£0.5182".

(2) In section 11(1) of that Act (rebate on heavy oil)--

(a) in paragraph (a) (fuel oil), for "£0.0265" substitute "£0.0274"; and

(b) in each of paragraphs (b) and (ba) (gas oil which is not ultra low sulphur diesel and ultra low sulphur diesel), for "£0.0303" substitute "£0.0313".

(3) In section 13A(1A) of that Act (rebate on unleaded petrol)--

(a) in paragraph (a) (higher octane unleaded petrol), for "£0.0367" substitute "£0.0379"; and

(b) in paragraph (b) (other unleaded petrol), for "£0.0567" substitute "£0.0586".

(4) In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for "£0.0265" substitute "£0.0274".

(5) This section shall be deemed to have come into force at 6 o'clock in the evening of 21st March 2000.

5 Ultra low sulphur petrol

(1) In section 1 of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (definitions of oil), after subsection (3) insert--

" (3A) "Ultra low sulphur petrol" means unleaded petrol (other than higher octane unleaded petrol)--

(a) the sulphur content of which does not exceed 0.005 per cent. by weight or is nil, and

(b) the aromatics content of which does not exceed 35 per cent. by volume.

(3B) "Unleaded petrol" means petrol that contains not more than 0.013 grams of lead per litre of petrol; and petrol is "leaded petrol" if it is not unleaded.

(3C) "Higher octane unleaded petrol" means unleaded petrol--

(a) whose research octane number is not less than 96 and whose motor octane number is not less than 86; or

(b) which is delivered for home use as petrol that satisfies the condition in paragraph (a) above; or

(c) which is delivered for home use as petrol that is suitable to be used as fuel for engines for which leaded petrol is suitable by virtue of being leaded; or

(d) which is delivered for home use under such a description, or in such a manner, as tends, in the circumstances, to suggest that it is--

(i) petrol satisfying the condition in paragraph (a) above, or

(ii) petrol that is suitable to be used as fuel for engines for which leaded petrol is suitable by virtue of being leaded. " .

(2) In section 2 of that Act (provisions supplementary to section 1), after subsection (1) insert--

" (1A) Subsection (1) above applies, in particular, to the method of testing unleaded petrol for ascertaining its research octane number or motor octane number. " .

(3) In section 6 of that Act (excise duty on hydrocarbon oil), for subsection (1A) (rates of duty) substitute--

" (1A) The rates at which the duty shall be charged are--

(a) £0.4782 a litre in the case of ultra low sulphur petrol;

(b) £0.5468 a litre in the case of light oil other than ultra low sulphur petrol;

(c) £0.4882 a litre in the case of ultra low sulphur diesel; and

(d) £0.5182 a litre in the case of heavy oil other than ultra low sulphur diesel. " .

(4) In section 13A of that Act (rebate on unleaded petrol)--

(a) in subsection (1) after "unleaded petrol" insert ", other than ultra low sulphur petrol,"; and

(b) omit subsections (1B), (1C) and (2).

Any directions given under subsection (1C) and in force immediately before the commencement of this section shall have effect as if given under section 2(1) of that Act.

(5) In section 27(1) of that Act (interpretation), at the appropriate places insert--

" "ultra low sulphur petrol" has the meaning given by section 1(3A) above; " ;

" "unleaded petrol" and "leaded petrol" have the meaning given by section 1(3B) above. " ; and

" "higher octane unleaded petrol" has the meaning given by section 1(3C) above; " .

(6) This section shall come into force on such day as the Commissioners of Customs and Excise may appoint by order made by statutory instrument.

6 Mixing of rebated light oils

(1) Schedule 2A to the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (mixing of rebated oils) is amended in accordance with Schedule 1 to this Act.

(2) The amendments in that Schedule come into force on the day appointed under section 5(6).

7 Power to amend definitions of types of hydrocarbon oil

In the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979, after section 2 insert--

" 2A Power to amend definitions

(1) The Treasury may by order made by statutory instrument amend the definitions for the purposes of this Act of--

"ultra low sulphur petrol";

"unleaded petrol" and "leaded petrol";

"higher octane unleaded petrol"; and

"ultra low sulphur diesel".

(2) An order under this section may contain such incidental, supplementary and transitional provision as appears to the Treasury to be appropriate.

(3) No order shall be made under this section unless a draft of it has been laid before and approved by a resolution of the House of Commons. " .

8 Penalties for misuse of rebated heavy oil

(1) Section 13 of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (penalties for misuse of rebated heavy oil) is amended as follows.

(2) In subsection (1)--

(a) for "or, as the case may be, his becoming so liable" substitute "or his becoming so liable (or, where his conduct includes both, each of them)", and

(b) omit the words from "; and the Commissioners" to the end.

(3) After subsection (1) insert--

" (1A) Where oil is used, or is taken into a road vehicle, in contravention of section 12(2) above, the Commissioners may--

(a) assess an amount equal to the rebate on like oil at the rate in force at the time of the contravention as being excise duty due from any person who used the oil or was liable for the oil being taken into the road vehicle, and

(b) notify him or his representative accordingly. " .

(4) This section shall have effect in relation to liability arising on or after 1st May 2000.

9 Use of rebated heavy oil as fuel

(1) Schedule 1 to the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (which sets out the categories of excepted vehicle which may use rebated heavy oil as fuel) is amended as follows.

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