第十八条 纳税人发生增值税法第二十条规定情形的，税务机关可以按顺序依照下列方法核定销售额：
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Both are valid. Both are interesting.
The Treasury and the Department for Education are reviewing different options to offer relief to those with plan 2 student loans, which often leave graduates in England and Wales paying tens of thousands more than the original loan amount.