refelection on 2004

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    Now we have been intoxicated for a few days – and are back to normality today -reflecting like you do on last year – what would you consider to have been the most difficult change of legislation/ rules to implement or understand were.
    have thought of four main but there must be more.
    Good luck in anticipation for 2005 in interpreting any future changes that have not yet occurred!!!!!!

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