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So is it very much a one-to-one comparison

If those price lists are not available, industry data from the time period to be estimated or calculated that provides reasonable evidence of typical other tobacco product costs may be used, including: Evidence reasonably indicative of the typical costs of the same or similar tobacco products for similarly situated distributors, with appropriate adjustments

The results should give policymakers pause

This means that the four highest-earning regions contributed nearly three-fifths (57.3%) of the UKs total GVA for vaping

there will be no complaining that we are suddenly soft on emphysema

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