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(f ) "sale proceeds" means the net amount due to the seller, being the hammer price of the lot sold less commission at the stated rate, Value Added Tax chargeable and any other amounts due to us by the seller in whatever capacity and however arising

Cigarette smoking is a risk factor for Alzheimers disease: an analysis controlling for tobacco industry affiliation

However, these bans will have limited benefits if consumers are able to circumvent them

Customers must maintain records to establish compliance with the requirements in 11.7 for a three year period

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