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................................................................................................................ 4

.................................................................................................................. 5

2.1

........ 5

2.2

......................................... 5
2.2.1

............................................ 6

2.2.2

................................................................... 7

2.2.3

............ 8

................................................. 8
3.1

3.2

3.3

3.4

..................................................................................................... 8
3.1.1

...................................................... 8

3.1.2

...... 9

3.1.3

......................................................................... 9

3.1.4

..................................................................... 9

3.1.5

............................................................................. 10

3.1.6

........................................................... 10

3.1.7

............................ 10

3.1.8

...................................................................................... 11

3.1.9

................................................................................... 11

...................................................................................................... 11
3.2.1

.............................................................................. 12

3.2.2

........................................... 13

3.2.3

............................................... 13

3.2.4

........................................................... 13

3.2.5

tax ruling ..................................... 14

...................................................................................................... 14
3.3.1

...................................................................... 15

3.3.2

............................ 15

3.3.3

........................................................................... 15

3.3.4

....................................................... 16

3.3.5

..................................................................... 16

3.3.6

........................................................................................... 17

........................................................................................... 17
3.4.1

.................................................... 18
2

3.4.2

..................... 18

3.4.3

...................................................... 18

................................................................................................... 19
4.1

4.2

4.3

4.4

....................................... 19
4.1.1

....................................................................... 19

4.1.2

.................................................................... 20

..................... 22
4.2.1

.................................................................... 22

4.2.2

.......................................................... 24

4.2.3

......... 24

.............................................................. 25
4.3.1

........... 25

4.3.2

....... 26

.................................................................................... 26
4.4.1

............................................. 26

4.4.2

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http://www.hmrc.gov.uk/research/benchmarking.pdf
27