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    <description>Employee contributions to the Special Frontier Force Group Insurance Scheme are to be treated as insurance premiums and qualify for relief under the insurance-premium deduction provision, subject to the statutory qualifying condition restricting relief for such premiums.</description>
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      <description>Employee contributions to the Special Frontier Force Group Insurance Scheme are to be treated as insurance premiums and qualify for relief under the insurance-premium deduction provision, subject to the statutory qualifying condition restricting relief for such premiums.</description>
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