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8. In determining for the purposes of this Part whether one name is the same as another there are to be disregarded—
(1) the definite article as the first word of the name,
(2) any of the following at the end of the name—
“limited liability partnership”,
“and company limited”,
“public limited company”,
“open-ended investment company”, and
“investment company with variable capital”, and
(3) type and case of letters, accents, spaces between letters and punctuation marks,
and “and” and “&” are to be taken as the same.
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