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  1. TFD online is a research resource, based on the text of Taxation of Non-Residents & Foreign Domiciliaries as amended by James Kessler and other users from time to time. The material is not guaranteed to be error free or up to date. On the contrary, it is guaranteed to contain some errors and cannot be entirely up to date! We hope that these will not spoil the general usefulness of this resource for those wishing to research the law in more detail, but no responsibility whatever is accepted for its use.
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