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1.4. Where Column 3 is split into two sub-columns, the reference to “LDCs” in sub-column (a) is a reference to countries or territories listed as “least developed countries” in Part 2 of Schedule 3 to the Act and the condition set out in sub-column (b) applicable to all other beneficiary countries is also applicable to exports from the British Islands, a British overseas territory, the European Union, Norway or Switzerland to a beneficiary country for the purposes of bilateral cumulation under regulation 15 of these Regulations.
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