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*** 1 Also known as illicit whites, these are cigarettes that are usually manufactured legally in one country/market but which the evidence suggests have been smuggled across-borders during their transit to the destination market under review where they have limited or no legal distribution and are sold without payment of tax 3 Starting salary for police officer in the UK is 31,164 national insurance at 15% and pension contribution is c35%, meaning cost per new officer is c.46,800

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