https://www.google.com/url?rct=j&sa=t&url=http://www.out-law.com/en/articles/2016/january/hmrc-to-consult-on-new-vat-grouping-rules-in-spring-2016/&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNEXQPBNM9jDABD4bGGMBGxeJ6UoVw
https://www.google.com/url?rct=j&sa=t&url=http://www.out-law.com/en/articles/2016/january/hmrc-to-consult-on-new-vat-grouping-rules-in-spring-2016/&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNEXQPBNM9jDABD4bGGMBGxeJ6UoVw
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