| http://www.w3.org/ns/prov#value | - ision is section 137A of the M44Customs and Excise Management Act 1979 or [F7Part 1 of Schedule 3 to the Finance Act 2001 or the relevant interest provision is Part 2 of that Schedule],as if that decision were such a decision as is mentioned in section 14(1)(b) of that Act of 1994.
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