xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Signed by authority of the Secretary of State for Social Security.

Jeff Rooker

Minister of State,

Department of Social Security

The Commissioners of Inland Revenue hereby concur.

Ann Chant

Nick Montagu

Two of the Commissioners of Inland Revenue