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    <description>The adviser concludes that a refundable club membership deposit, repayable after a specified period and not charged as a fee, does not constitute income or revenue; accordingly, repayment of the deposit does not give rise to direct or indirect tax implications.</description>
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      <description>The adviser concludes that a refundable club membership deposit, repayable after a specified period and not charged as a fee, does not constitute income or revenue; accordingly, repayment of the deposit does not give rise to direct or indirect tax implications.</description>
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