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Which TWO of the following have legal force?
(1) Revenue and Customs Brief
(2) A Statutory Instrument
(3) An Act of Parliament
(4) An Extra Statutory Concession
A.1 and 2
B.2 and 3
C.1 and 3
D.2 and 4
答案：Statutes (Acts of Parliament) and Statutory Instruments have legal force.
HMRC publications such as Revenue and Customs Brief and Extra Statutory Concessions do not have legal force.
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