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5.—(1) References in paragraph 1 to items listed in a format are references to those items read together with any notes following that format.
(2) A number in a bracket following any item in a format is a reference to the note of that number in the notes following that format.
(3) In the notes following a format the heading of each note gives the required heading or sub-heading of the item in that format to which it applies.
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Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.