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20. Where during the relevant year it is found by an appropriate authority that any instrument of payment issued by it during the period of 6 years ending on 31st March 1996 has been returned to that authority without having been presented for payment or has passed its date of validity without having been presented for payment, the deduction referred to in article 16(1) shall be the amount of any council tax benefit subsidy or community charge benefit subsidy that has been paid to that authority in respect of any such instrument.
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