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Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	(a)may be imposed before, after or at the time the grant, loan or other payment is made; and
http://www.w3.org/ns/prov#wasQuotedFrom	legislation.gov.uk