{"text_format":"1","workbook":"xlsx","n_sheets":25,"sheets":["data","Changes Log","Start","Q1-Q3","Q4-Q5","Q6","Q9","Q10-Q21","Q23","Output","T1","T2","T3","T4","T5","T6","T7","T8","T9","T23","Test Cases","Components","Matrix","map","Clerical Action prompt"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":1,"defined_names":590,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"data","index":0,"n_rows":75,"n_cols":12,"rows_kept":75,"cut":false,"hidden":false,"merged":[[43,1,48,3]]}
[null,null,null,null,null,null,null,null,null,"No of test cases",50]
[null,"Tax rates "]
[null,"Lower Savings Rate","Lsave_rate",0.2]
[null,"Basic Rate","BR_rate",0.2]
[null,"Lower Dividend Rate","DivBR_rate",8.7499999999999994E-2,null,null,"Capacity type",3]
[null,"Dividend rate for trusts","Hdiv_rate",0.39350000000000002,null,null,"personal representatives",{"$f":"Capacity_type=1","v":false}]
[null,"Rate Applicable to trusts (RAT)","Trust_rate",0.45,null,null,"RAT rate applies",{"$f":"Capacity_type=3","v":true}]
[null,"Coronavirus support payments incorrectly claimed Charge rate","Charge_rate",1,null,null,"UUT",{"$f":"Capacity_type=2","v":false}]
[null,null,null,null,null,null,"other trustee",{"$f":"Capacity_type=4","v":false}]
[null,"Capital Gains Trust Rates bands"]
[null,"Capital Gains Higher Rate ","Higher_rate_CGT",0.2,null,"Q1Q3",false]
[null,"Capital Gains Higher rate Residential Property & Carried Interest","upper_CGT_rate_RP_CI",0.28000000000000003,null,"Q4Q5",false]
[null,"Capital Gains at Business Asset Disposal Relief Rate","BADR-rate-CGT",0.1,null,"Q23",false]
[null,null,null,null,null,"Q6",false]
[null,"Capital Gains Trust's Tax-Free allowance (Annual Exempt amount)"]
[null,"Tax-free allowance",null,6150]
[null,"Tax free allowance if the beneficiary is vulnerable",null,12300]
[]
[]
[null,"Dates"]
[null,"Tax year start","Tax_year_start",2022,22]
[null,"Tax year end","Tax_year_end",2023,23]
[null,"BCD year","BCD_year",2024,24]
[]
[null,"Tax Year","Tax_year",{"$f":"Tax_year_start&\"-\"&E22","v":"2022-23"}]
[null,"Next tax year","next_year","2023-24"]
[]
[null,"Rates used to calculate Pension Payment Charges"]
[null,"Unauthorised payments - overseas surcharge","Overseas_surcharge",0.25]
[null,"Unauthorised payments - not subject to surcharge rate","Pen_Upayts",0.4]
[null,"Unauthorised payments - subject to surcharge rate","Upayts_surchage",0.55000000000000004]
[null,"Short service refund - Lower Rate","SSR_lower_rate",0.2,null,null,null,null,null,null,null," "]
[null,"Short service refund Lower Rate band","SSR_lower_band",20000]
[null,"Short service refund charge Higher Rate","SSR_higher_rate",0.5]
[null,"Special lump sum death benefit Rate","SLSDB_rate",0.45]
[]
[null,"MISC"]
[null,"Divs grossed up","100/90",{"$f":"100/90","v":1.1111111111111112},null,"No longer used"]
[null,"Payments on account limit","POA_limit",1000]
[null,"Trust Standard rate band","TSRB_band",1000]
[]
[null,"Overview of tax calculation process"]
[]
[null,"There are four different trust types, the calculation describes these as Personal Representatives, RAT-rate, UUT and Other-trustee. Stage 1 of the calculation is used on all types. The calculation uses Question 8 from the Return to decide which stages to use thereafter dependant on the type, this can be either stage 2, 3 or 4 or 5. Stages 1, 6, 7 and 8 are generic and used in all four trust type calculations. Stage 3 (and sometimes stage 9) is used for RAT-type trusts only. Stage 2 is used only for personal representatives."]
[]
[]
[]
[]
[]
[null,"If Box 8.2 = Y then"]
[null,"    Set Trust-type = personal representatives"]
[null,"Else"]
[null,"        If Box 8.16 = Y then"]
[null,"            Set trust-type = RAT-rate"]
[null,"        Else"]
[null,"             If Box 8.4 = Y then  "]
[null,"                 Set trust-type = UUT "]
[null,"               Else "]
[null,"                   Set trust-type = Other-trustee "]
[null,"               End if"]
[null,"        End if"]
[null,"End if"]
[]
[null,"Calculate Stage 1"]
[]
[null,"Case Trust -type"]
[null,"Personal-representatives","Calculate stage 2 "]
[null,"RAT-rate","Calculate stage 3 (sometimes stage 9)"]
[null,"UUT","Calculate stage 4"]
[null,"Other-trustee","Calculate stage 5"]
[null,"End case"]
[]
[null,"Calculate stage 6"]
[null,"Calculate stage 7 (may also process stage 9)"]
[null,"Calculate stage 8"]

{"sheet":"Changes Log","index":1,"n_rows":46,"n_cols":4,"rows_kept":46,"cut":false,"hidden":false,"merged":[[14,5,14,7],[7,5,7,7],[37,5,37,7],[2,0,2,1],[3,0,3,1],[5,0,5,1],[4,0,4,1]]}
[{"$f":"\"Trust calculator \"&Tax_year","v":"Trust calculator 2022-23"},null,{"$f":"\"Trust calculator \"&Tax_year","v":"Trust calculator 2022-23"}]
[]
["colour coding Key"]
["Roll forward annual changes OE",null,null,"Roll forward annual changes OE"]
["Qualifying Asset Holding companies (QAHC)",null,null,"Qualifying Asset Holding companies (QAHC)"]
["Changes to Income tax rates on Dividends",null,null,"Changes to Income tax rates on Dividends"]
[]
["Changes ","V0.0.1 "]
["Area of change","Worksheet changed","What was changed","Notes"]
["v0.0.1 created ","None","Trust_tester-2021-22- E v1.1.2 rolled forward"]
["Roll Forward","Changes log","Previous Year PY changes removed."]
["Roll Forward","All","PY Project changes and highlighting removed "]
["Roll forward annual changes OE","All","Year roll forward items highlighted"]
[]
["Changes ","V0.1.0"]
["Area of change","Worksheet changed","What was changed","Notes"]
["Roll forward annual changes OE","data","rates updated for budget changes"]
["Changes to Income tax rates on Dividends","data","Lower Dividend rate - DivBR_rate\nchanged from 7.5%\n\nchanged to 8.75%"]
["Changes to Income tax rates on Dividends","data","Dividend rate for trusts - Hdiv_rate\nchanged from 38.1%\n\nchanged to 39.35%"]
["Changes to Income tax rates on Dividends","Output","Tax rate – Dividend type income\nchanged from “x 38.1%\"\n\nchanged to “x 39.35%\""]
["Changes to Income tax rates on Dividends","Output","Tax rate – Dividend type income\nchanged from “x 7.5%”\n\nchanged to “x 8.75%”"]
["Changes to Income tax rates on Dividends","T2","Calculate income tax due  - line title\nchanged from “Income taxable at 7.5%”\n\nchanged to “Income taxable at 8.75%”"]
["Changes to Income tax rates on Dividends","T2","T2.4 readable text\nchanged from \"T2.2 x DivBR_rate 7.5%\"\n\nchanged to \"T2.2 x DivBR_rate 8.75%\""]
["Changes to Income tax rates on Dividends","T3","T3.13 readable text\nchanged from \"T3.6 x 92.5/100 \"\n\nchanged to \"T3.6 x 91.25/100\""]
["Changes to Income tax rates on Dividends","T3","T3.18 readable text\nchanged from \"T3.15 x 100/92.5\"\n\nchanged to \"T3.15 x 100/91.25\""]
["Changes to Income tax rates on Dividends","T3","T3.29 title\nchanged from “Income taxable at 38.1%”\n\nchanged to “Income taxable at 39.35%”"]
["Changes to Income tax rates on Dividends","T3","T3.29 readable text\nchanged from \"T3.25 x Hdiv_rate 38.1%\"\n\nchanged to \"T3.25 x Hdiv_rate 39.35%\""]
["Changes to Income tax rates on Dividends","T3","T3.31 title\nchanged from “Income taxable at 7.5%”\n\nchanged to “Income taxable at 8.75%”"]
["Changes to Income tax rates on Dividends","T3","T3.31 readable text\nchanged from \"T3.31 x DivBR_rate 7.5%\"\n\nchanged to \"T3.31 x DivBR_rate 8.75%\""]
["Changes to Income tax rates on Dividends","T4","T4.10 readable text\nchanged from \"T4.9 x DivBR_rate 7.5%\"\n\nchanged to \"T4.9 x DivBR_rate 8.75%\""]
["Changes to Income tax rates on Dividends","T5","T5.17 readable text\nchanged from \"T5.16 x DivBR_rate 7.5%\"\n\nchanged to \"T5.16 x DivBR_rate 8.75%\""]
["Changes to Income tax rates on Dividends","T5","T5.20 readable text\nchanged from \"T5.19 x DivBR_rate 7.5%\"\n\nchanged to \"T5.19 x DivBR_rate 8.75%\""]
["Changes to Income tax rates on Dividends","T5","T5.22 readable text\nchanged from \"T5.21 x Hdiv_rate 38.1%\"\n\nchanged to \"T5.21 x Hdiv_rate 39.35%\""]
["Changes to Income tax rates on Dividends","T6","T6.6 readable text\nchanged from\nif box 6.2 = N\nT6.6 = 0 (zero)\nelse\nT6.6 = T6.5 x DivBR_rate 7.5%\"\n\nchanged to\nif box 6.2 = N\nT6.6 = 0 (zero)\nelse\nT6.6 = T6.5 x DivBR_rate 8.75%\""]
["Changes to Income tax rates on Dividends","T6","T6.8 readable text\nchanged from \"T6.7 x DivBR_rate 7.5%\"\n\nchanged to \"T6.7 x DivBR_rate 8.75%\""]
["Changes to Income tax rates on Dividends","T9","T9.9 readable text\nchanged from \"T9.8 x DivBR_rate 7.5%\"\n\nchanged to \"T9.8 x DivBR_rate 8.75%\""]
[]
["Changes ","V1.0.0"]
["Area of change","Worksheet changed","What was changed","Notes"]
["Roll forward annual changes OE","T7","T7.36 pdown rounding removed"]
["Roll forward annual changes OE","T7","T7.36 formula\nchanged from =TRUNC(T7.29+T7.31+T7.31F+T7.33+T7.35,2)\nchanged to =T7.29+T7.31+T7.31F+T7.33+T7.35"]
["Qualifying Asset Holding companies (QAHC)","Components","New boxes QAHC/EIS 5.41EG, 5.41QG and 5.41QL created on components tab"]
[]
["Changes ","V1.1.0"]
["Area of change","Worksheet changed","What was changed","Notes"]
["Roll forward annual changes OE","T4","T4.12 rounding\nchanged from £down\nchanged to pdown"]

{"sheet":"Start","index":2,"n_rows":27,"n_cols":15,"rows_kept":27,"cut":false,"hidden":false,"merged":[[3,2,3,4]]}
[]
[null,null,{"$f":"\"Trust calculator for \"&Tax_year","v":"Trust calculator for 2022-23"},null,null,null,null,null,null,null,null,null,null,null,1]
[]
[null,null,"Version 1.0.0 - 29/07/2022"]
[]
[null,null,"Calculation type"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Additional Pages"]
[null,null,"Q1 to Q3",null,"Self-employment, Lloyds, Partnership, or Income from property"]
[]
[null,null,"Q4 to Q5",null,"Foreign income or Capital Gains"]
[]
[null,null,"Q6",null,"Non Residence"]
[]
[null,null,"Q23",null,"Pension charges"]
[]
[]
[]
[null,null,"UTR or other identifier"]

{"sheet":"Q1-Q3","index":3,"n_rows":42,"n_cols":14,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Trade",null,null,null,null,null,null,null,"Partnership"]
[]
[null,"Adjustments to arrive at taxable profit or loss",null,null,null,null,null,null,null,"trading or professional income"]
[]
[]
[null,{"$f":"\"Loss offset against other income for \"&Tax_year","v":"Loss offset against other income for 2022-23"},null,null,null,null,1.85,null,null,"Loss offset against other income",2.15]
[]
[null,"Total taxable profits from this business",null,null,null,null,1.92,null,null,"Total Taxable profits from this business",null,null,null,2.2200000000000002]
[]
[null,"Subcontractors in the construction industry"]
[]
[]
[null,"Construction scheme deductions",null,1.97]
[]
[null,"Tax taken off trading income",null,null,null,null,null,null,null,"investment income"]
[]
[null,"Other tax deducted",null,1.98,null,null,null,null,null,"Share of losses on partnerships investments",null,null,null,2.2400000000000002]
[]
[]
[null,"Lloyds",null,null,null,null,null,null,null,"Income from Property"]
[]
[null,"Income from Lloyds",null,null,null,null,null,null,null,"Furnished holiday lettings"]
[]
[null,"UK tax on savings",null," 1L.8",null,null,null,null,null,"Furnished Holiday Lettings Profit (1)",null,null,null,"3.15(1)"]
[]
[null,"UK Dividends and credits",null,null,null,null," 1L.14",null,null,"Furnished Holiday Lettings Profit (2)",null,null,null,"3.15(2)"]
[]
[null,"Stock dividends etc.",null,null,null,null," 1L.17",null,null,"Other property income"]
[]
[null,"Foreign dividends",null,null,null,null," 1L.25",null,null,"UK rents tax paid",3.21]
[]
[null,"UK tax on foreign income",null," 1L.53",null,null,null,null,null,"Chargeable premiums","3.22"]
[]
[]
[null,null,null,null,null,null,null,null,null,"Income from Property profit",null,null,null,3.42]
[]
[null,"net trading profits/allowable losses",null,null,null,null,null,null,null,"Loss set off against income",null,null,null,3.43]
[]
[null,"Loss offset against other income",null,null,null,null," 1L.85",null,null,"Residential finance costs",null,null,null,"3.46"]
[]
[null,"Lloyds taxable profit",null,null,null,null," 1L.91",null,null,"Unused residential finance costs brought forward",null,null,null,"3.47"]

{"sheet":"Q4-Q5","index":4,"n_rows":48,"n_cols":12,"rows_kept":48,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Foreign",null,null,null,null,null,null,null,"Capital Gains"]
[]
[null,"Foreign savings",null,"UK tax",null,null,"Amount chargeable"]
[null,null,null,null,null,null,null,null,null,"Residential property from page TC1"]
[null,"Foreign - Interest","4.1A",null,null,4.0999999999999996]
[]
[null,"Foreign - Divs","4.2A",null,null,4.2,null,null,null,"Vulnerable Beneficiary CG relief",null,5.6]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Taxable Gains",null,5.8]
[null,"Foreign savings income taxable on the remittance basis"]
[null,"and foreign income from land and property abroad",null,null,null,null,null,null,null,"Tax Charged on CGT UK Property Disposal returns",null,"5.8A"]
[]
[null,"income - remittance","4.2B",null,null,"4.2C"]
[]
[null,"income - remittance",4.3,null,null,4.4000000000000004,null,null,null,"Other property, assets and gains from page TC2"]
[]
[null,"Residential finance costs",null,null,null,"4.4A"]
[]
[null,"Unused residential finance costs brought forward",null,null,null,"4.4B"]
[]
[null,"Offshore funds",null,null,null,4.5,null,null,null,"Vulnerable Beneficiary CG relief",null,5.14]
[]
[null,"CE gains - no tax",null,null,null,4.5999999999999996]
[]
[null,"CE gains - with tax",null,null,null,4.8,null,null,null,"Total Taxable Gains",null,5.16]
[]
[null,"Foreign Tax Credit Relief for foreign tax paid on trade,"]
[null,"partnership and other income"]
[]
[null,"Foreign Tax Credit Relief on the income",null,null,null,4.9000000000000004,null,null,null,"Taxable gains qualifying for Business Asset Disposal Relief",null,5.17]
[]
[null,"FTCR at special trust rates or dividend trust rate",null,null,null," 4.9A",null,null,null,"Taxable gains qualifying for Investors' Relief",null,"5.17A"]
[]
[null,"Foreign Tax Credit Relief for foreign tax paid and Special",null,null,null,null,null,null,null,"Non-resident Capital Gains"]
[null,"Withholding Tax deducted on chargeable gains"]
[]
[null,"Foreign Tax Credit Relief on the gains",null,null,null,"4.10",null,null,null,"Total taxable gains or losses -  Residential",null,5.36]
[]
[null,"Special Withholding Tax","4.10A",null,null,null,null,null,null,"Total taxable gains or losses - Non -Residential",null,"5.36A"]
[]
[null,"Income from land and property abroad",null,null,null,null,null,null,null,"Total taxable gains or losses from Indirect disposals",null,"5.36B"]
[]
[null,"Loss offset against total income",null,null,null," 4.30A"]
[]
[null,"Loss offset against total income",null,null,null," 4.37A",null,null,null,"Total Non-resident Capital Gains Tax already charged",null,5.37]

{"sheet":"Q6","index":5,"n_rows":6,"n_cols":17,"rows_kept":6,"cut":false,"hidden":false,"merged":[]}
["Non-residence"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"box_\"&B5","v":"box_6.2"},false]
[null,"6.2","Not resident in UK for return year",null,null,null,null,null,null,null,null,null,null,null,null,"Resident",{"$f":"NOT(box_6.2)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non-Resident",true]

{"sheet":"Q9","index":6,"n_rows":37,"n_cols":16,"rows_kept":37,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Interest and alternative finance receipts",null,null,null,null,null,null,null,"Gains on UK life insurance policies, life annuities & capital redemption policies"]
[null,null,null,null,null,null,null,"Taxable amount",null,null,null,null,null,null,null,"Amount of gain"]
[null,"Untaxed UK Interest and alternative finance receipts",null,null,null,null,9.1,null,null,"on which no tax is treated as paid",null,null,null,null,"9.14"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Amount of gain"]
[null,null,null,null,null,null,null,null,null,"on which tax is treated as paid",null,null,null,null,"9.16"]
[]
[null,null,null,null,"tax taken off",null,null,"Gross amount before tax"]
[null,"Taxed UK interest and alternative finance receipts",null,"9.3",null,null,"9.4"]
[]
[null,null,null,null,null,null,null,"Taxable amount"]
[null,"National Savings & Investments",null,null,null,null,"9.5",null,null,"Other income"]
[]
[null,null,null,null,null,null,null,"Gross amount before tax",null,null,null,null,"tax deducted",null,null,"Gross amount before tax"]
[null,"NSI interest - with tax",null,null,null,null,"9.6",null,null,"Other income",null,"9.18",null,null,"9.19"]
[]
[null,null,null,null,"tax taken off",null,null,"Gross amount before tax",null,null,null,null,null,null,null,{"$f":"\"Losses used in \"&Tax_year","v":"Losses used in 2022-23"}]
[null,"Other income from UK savings",null,"9.8",null,null,"9.9",null,null,"Losses",null,null,null,null,"9.21"]
[]
[null,"Dividends",null,null,null,null,null,"Total dividend"]
[null,"Dividends from UK companies",null,null,null,null,"9.10",null,null,"Deemed income"]
[]
[null,null,null,null,null,null,null,"Total dividend/distribution",null,null,null,null,null,null,null,"Taxable amount"]
[null,"Dividend distributions from AUTs",null,null,null,null,"9.11",null,null,"Accrued income etc.",null,null,null,null,"9.23"]
[]
[null,null,null,null,null,null,null,"Total dividend",null,null,null,null,null,null,null,"Taxable amount"]
[null,"Stock dividends from UK companies",null,null,null,null,"9.12",null,null,"Other deemed income etc",null,null,null,null,"9.24"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Taxable amount"]
[null,null,null,null,null,null,null,null,null,"Company purchase of its own shares",null,null,null,null,"9.26"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"Taxable amount"]
[null,"Bonus issues of securities & loans written off",null,null,null,null,"9.13",null,null,"Standard Rate Band",null,null,null,null,"9A.1"]

{"sheet":"Q10-Q21","index":7,"n_rows":32,"n_cols":18,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Relief claims",null,null,null,null,null,null,null,"Discretionary payments"]
[null,"Interest on loans for Inheritance Tax",null,null,null,null," 10.1A",null,null,"Amount",null,14.2]
[null,null,null,null,"tax deducted",null,null,null,null,"Amount",null,14.4]
[null,"Annual payments",null," 10.3A",null,null," 10.4A",null,null,"Amount",null,14.6]
[null,null,null,null,null,null,null,null,null,"Amount",null,14.8]
[null,"Royalty Payments",null," 10.6A",null,null," 10.7A",null,null,"Amount",null,14.1]
[null,null,null,null,null,null,null,null,null,"Amount",null,14.12]
[null,"vulnerable trust",null,null,null,null," 10.1B",null,null,"Amount",null,14.14]
[]
[null,"employee benefit trusts",null,null,null,null," 10.1C",null,null,"Unused tax pool b/f",null,14.15]
[]
[null,"Annual Payments out of capital",null,null,null,null,null,null,null,"Self calculation"]
[null,null,null,11.2,null,null,null,null,null,null,null,"Q17",null,null,null,null,"Q17",false]
[]
[null,"Income to beneficiary (non-disc)"]
[null,"charged at dividend ordinary rate",null,null,null,null,13.7,null,null,"Tax due (before POAs)",null,17.100000000000001]
[]
[null,"charged at basic rate",null,null,null,null,13.11]
[null,null,null,null,null,null,null,null,null,"Earlier year's tax due",null,17.2]
[null,"Income for specific purposes"]
[null,"charged at dividend ordinary rate",null,null,null,null,13.13,null,null,"Earlier year's tax o/paid",null,17.399999999999999]
[]
[null,"charged at basic rate",null,null,null,null,13.17,null,null,"Next year tax o/paid",null,17.899999999999999]
[]
[null,"Total trust mgt exps",null,null,null,null,13.19,null,null,"Pension charges due",null,17.100000000000001]
[]
[null,"Exps not at trust rate",null,"13.20",null,null,null,null,null,"Tax already refunded",null,21.6]
[]
[null,"Income not UK liable",null,null,null,null,13.21,null,null,"Covid supp pmts"]
[]
[null,"Amount of tax pool not settlor interested",null,null,null,null,"13A.1",null,null,"incorrectly claimed",null,"21.6B"]

{"sheet":"Q23","index":8,"n_rows":23,"n_cols":7,"rows_kept":23,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Pension charges from Question 23"]
[]
[null,null,"Unauthorised payments","Subject to overseas transfer charge' amount",null,null,"23.1"]
[]
[null,null,"Tax paid by your pension scheme","23.2"]
[]
[null,null,null,"'Not subject to Surcharge' amount",null,null,"23.3"]
[]
[null,null,null,"'Subject to Surcharge' amount",null,null,"23.4"]
[]
[null,null,"Foreign tax paid","23.5"]
[]
[null,null,"Taxable short service refund of contributions "]
[null,null,"from an overseas pension scheme ",null,null,null,"23.6"]
[]
[null,null,"Taxable lump sum death benefit payment"]
[null,null,"from an overseas pension scheme ",null,null,null,"23.7"]
[]
[]
[null,null,null,null,null,null,"23.7A"]
[]
[null,null,"Foreign tax paid","23.8"]

{"sheet":"Output","index":9,"n_rows":60,"n_cols":7,"rows_kept":60,"cut":false,"hidden":false,"merged":[[6,6,7,6],[2,1,2,5],[3,1,3,5],[4,1,4,5]]}
[null,"SA Trust ( UTR )"]
[]
[null,"TAX CALCULATION"]
[null,"I have calculated the income and capital gains tax due on the income of the Trust and Estate. "]
[null,"Please let me know if there is anything in this calculation you do not agree with or do not understand."]
[]
[null,{"$f":"IF(UTR<>\"\",UTR,\"\")","v":""},"Non-savings ",null,"Dividend",null,"Total"]
[null,null,"and savings income",null," type income"]
[null,"Income",{"$f":"Matrix!E2","v":0},null,{"$f":"Matrix!I2","v":0},null,{"$f":"Matrix!M2","v":0}]
[null,"minus deductions",{"$f":"Matrix!E4","v":0},null,{"$f":"Matrix!I4","v":0},null,{"$f":"Matrix!M4","v":0}]
[null,"Income minus deductions",{"$f":"Matrix!E6","v":0},null,{"$f":"Matrix!I6","v":0},null,{"$f":"Matrix!M6","v":0}]
[]
[null,"Income liable to special trust rates",{"$f":"Matrix!E12","v":0},null,{"$f":"Matrix!I12","v":0},null,{"$f":"Matrix!M12","v":0}]
[null,"minus gross TME's",{"$f":"Matrix!E15","v":0},null,{"$f":"Matrix!I15","v":0},null,{"$f":"Matrix!M15","v":0}]
[null,"minus standard rate band",{"$f":"Matrix!E21","v":0},null,{"$f":"Matrix!I21","v":0},null,{"$f":"Matrix!M21","v":0}]
[null,"Income charged at special trust rates",{"$f":"Matrix!E27","v":0},null,{"$f":"Matrix!I27","v":0},null,{"$f":"Matrix!M27","v":0}]
[null,"tax rate ",{"$f":"\"x \"&Trust_rate*100&\"%\"","v":"x 45%"},null,{"$f":"\"x \"&IF(UUT,BR_rate*100,Hdiv_rate*100)&\"%\"","v":"x 39.35%"}]
[null,"Income Tax charged",{"$f":"Matrix!E33","v":0},null,{"$f":"Matrix!I33","v":0},null,{"$f":"Matrix!M33","v":0}]
[]
[null,"Income not liable to special trust rates",{"$f":"Matrix!E40","v":0},null,{"$f":"Matrix!I40","v":0},null,{"$f":"Matrix!M40","v":0}]
[null,"tax rate ",{"$f":"\"x \"&BR_rate*100&\"%\"","v":"x 20%"},null,{"$f":"\"x \"&DivBR_rate*100&\"%\"","v":"x 8.75%"}]
[null,"Income Tax charged",{"$f":"Matrix!E47","v":0},null,{"$f":"Matrix!I47","v":0},null,{"$f":"Matrix!M47","v":0}]
[]
[null,"Total Income Tax charged",{"$f":"C18+C22","v":0},null,{"$f":"E18+E22","v":0},null,{"$f":"'T7'!Q8","v":0}]
[]
[null,"minus relief for finance costs",null,null,null,null,{"$f":"T7.9","v":0}]
[null,"minus notional tax",null,null,null,null,{"$f":"T7.10","v":0}]
[null,"minus tax credit relief on foreign income",null,null,null,null,{"$f":"T7.11","v":0}]
[null,"minus tax treated as paid on dividends ",null,null,null,null,{"$f":"T7.16","v":0}]
[null,"plus recoverable tax on charges",null,null,null,null,{"$f":"T7.14","v":0}]
[null,"plus pension payment charges",null,null,null,null,{"$f":"T7.18","v":0}]
[null,null,null,null,null,null,{"$f":"T7.19","v":0}]
[null,"minus vulnerable beneficiary relief",null,null,null,null,{"$f":"T7.20","v":0}]
[null,null,null,null,null,null,{"$f":"T7.21","v":0}]
[null,"plus tax due on tax pool",null,null,null,null,{"$f":"T7.22","v":0}]
[null,null,null,null,null,null,{"$f":"T7.23","v":0}]
[null,"minus employee benefit relief ",null,null,null,null,{"$f":"T7.24","v":0}]
[null,"plus Coronavirus support payments incorrectly claimed Charge",null,null,null,null,{"$f":"T7.25B","v":0}]
[null,"minus tax paid",null,null,null,null,{"$f":"T7.26","v":0}]
[null,"Total Income Tax due",null,null,null,null,{"$f":"T7.27","v":0}]
[null,"Chargeable gains "]
[null,"   Business Asset Disposal and or Investors' Relief",{"$f":"T7.34","v":0},{"$f":"\"x \"&BADR_rate_CGT*100&\"% =\"","v":"x 10% ="},{"$f":"T7.35","v":0}]
[null,"   other gains",{"$f":"T7.32","v":0},{"$f":"\"x \"&Higher_rate_CGT*100&\"% =\"","v":"x 20% ="},{"$f":"T7.33","v":0}]
[null,"   Residential Property",{"$f":"T7.28","v":0},{"$f":"\"x \"&upper_CGT_rate_RP_CI*100&\"% =\"","v":"x 28% ="},{"$f":"T7.29","v":0}]
[null,"   Non-Resident other gains",{"$f":"T7.31E","v":0},{"$f":"\"x \"&Higher_rate_CGT*100&\"% =\"","v":"x 20% ="},{"$f":"T7.31F","v":0}]
[null,"   Non-Resident - UK Residential Property",{"$f":"T7.30","v":0},{"$f":"\"x \"&upper_CGT_rate_RP_CI*100&\"% =\"","v":"x 28% ="},{"$f":"T7.31","v":0}]
[null,"Capital Gains Tax due",null,null,{"$f":"T7.36","v":0}]
[null,"minus foreign tax credit relief",null,null,{"$f":"T7.37","v":0}]
[null,"minus Vulnerable Beneficiary relief (Residential property)",null,null,{"$f":"T7.38","v":0}]
[null,"minus Vulnerable Beneficiary relief (Other property, assets and gains)",null,null,{"$f":"T7.39","v":0}]
[null,"minus Tax on gains already paid",null,null,{"$f":"T7.40","v":0}]
[null,"Net Capital Gains Tax due",null,null,{"$f":"T7.40A","v":0},null,{"$f":"T7.40A","v":0}]
[null,"Capital Gains Tax calculated as overpaid",null,null,{"$f":"T7.41","v":0}]
[null,"Total Income Tax and Capital Gains Tax due",null,null,null,null,{"$f":"T7.42A","v":0}]
[null,"minus Capital Gains Tax overpaid reducing Income Tax",null,null,null,null,{"$f":"T7.41B","v":0}]
[null,"Total Income Tax and Capital Gains Tax due",null,null,null,null,{"$f":"T7.43","v":0}]
[null,"Capital Gains Tax overpaid amount remaining",null,null,{"$f":"T7.42","v":0}]
[null,"plus tax already refunded",null,null,null,null,{"$f":"T8.2","v":0}]
[null,"plus tax due for earlier years",null,null,null,null,{"$f":"T8.3","v":0}]
[null,"TOTAL TAX DUE",null,null,null,null,{"$f":"T8.4","v":0}]

{"sheet":"T1","index":10,"n_rows":66,"n_cols":11,"rows_kept":66,"cut":false,"hidden":false,"merged":[]}
[1,"Stage 1.  All trustees and personal representatives should complete this stage completing boxes "]
["T1.1","with information from the Trust and Estate Tax Return and the supplementary pages."]
["T1.2"]
["T1.3","If any box in this section is negative substitute zero (‘0’)"]
["T1.4","£up – add .99 and truncate pence to leave integer pounds (e.g. 3.011 becomes 4)"]
["T1.5","£down – truncate pence to leave integer pounds"]
["T1.6"]
["T1.7","Total income:"]
["T1.8",null,"Non savings",null,null,"Dividend, securities",null,null,"Gains on Life"]
["T1.9",null,"and savings",null,null,"and redeemable",null,null,"Policies (with tax "]
["T1.10",null,"income",null,null,"shares income",null,null,"treated as paid)"]
["T1.11","Trades, "]
["T1.12","professions,",{"$f":"\"(Total all instances boxes \"&'Q1-Q3'!G9&\") + \"&'Q1-Q3'!G42","v":"(Total all instances boxes 1.92) +  1L.91"}]
["T1.13","or vocations",{"$f":"A2","v":"T1.1"},{"$f":"TRUNC(box1.92+box1L91,0)","v":0},"£down"]
["T1.14"]
["T1.15",null,{"$f":"\"Total all instances box \"&'Q1-Q3'!N9","v":"Total all instances box 2.22"}]
["T1.16","Partnership",{"$f":"A3","v":"T1.2"},{"$f":"TRUNC(box2.22,0)","v":0},"£down"]
["T1.17"]
["T1.18","Land ",{"$f":"\"(Total all instances box 3.15) + \"&'Q1-Q3'!N36","v":"(Total all instances box 3.15) + 3.42"}]
["T1.19","and property",{"$f":"A4","v":"T1.3"},{"$f":"TRUNC(Box3.15_1+box3.15_2+box3.42,0)","v":0},"£down"]
["T1.20"]
["T1.21",null,"total boxes "]
[null,"Foreign ",{"$f":"'Q4-Q5'!F6&\" + \"&'Q4-Q5'!F16&\" + \"&'Q4-Q5'!F18&\" + \"&'Q4-Q5'!F24&\" + \"&'Q4-Q5'!F26","v":"4.1 + 4.2C + 4.4 + 4.5 + 4.6"},null,null,null,{"$f":"\"from box \"&'Q4-Q5'!F8","v":"from box 4.2"},null,null,{"$f":"\"from box \"&'Q4-Q5'!F28","v":"from box 4.8"}]
[null,"income",{"$f":"A5","v":"T1.4"},{"$f":"TRUNC(box4.1+box4.2C+box4.4+box4.5+box4.6,0)","v":0},"£down","T1.5",{"$f":"TRUNC(box4.2,0)","v":0},"£down",{"$f":"A7","v":"T1.6"},{"$f":"TRUNC(box4.8,0)","v":0},"£down"]
[]
[null,null,"total boxes",null,null,"total boxes"]
[null,null,{"$f":"'Q9'!G4&\" + \"&'Q9'!G10&\" + \"&'Q9'!G13&\" + \"&'Q9'!G16","v":"9.1 + 9.4 + 9.5 + 9.6"},null,null,{"$f":"'Q9'!G22&\" + \"&'Q9'!G25&\" + \"&'Q9'!G28","v":"9.10 + 9.11 + 9.12"}]
[null,null,{"$f":"\" + \"&'Q9'!G19&\" + \"&'Q9'!O16&\" + \"&'Q9'!O28","v":" + 9.9 + 9.19 + 9.24"},null,null,{"$f":"\" + \"&'Q9'!G37&\" + \"&'Q9'!O31","v":" + 9.13 + 9.26"},null,null,null,{"$f":"\"from box \"&'Q9'!O7","v":"from box 9.16"}]
[null,"Other",{"$f":"A8","v":"T1.7"},{"$f":"TRUNC(box9.1+box9.4+box9.5+box9.6+box9.9+box9.19+box9.24,0)","v":0},"£down",{"$f":"A9","v":"T1.8"},{"$f":"TRUNC(box9.10+box9.11+box9.12+box9.13+box9.26,0)","v":0},"£down",{"$f":"A10","v":"T1.9"},{"$f":"TRUNC(box9.16,0)","v":0},"£down"]
[null,"income"]
[null,null,{"$f":"\"total boxes \"&'Q9'!O4&\" +\"","v":"total boxes 9.14 +"}]
[null,null,{"$f":"\"(if a gain) box \"&'Q9'!O25","v":"(if a gain) box 9.23"}]
[null,null,{"$f":"A11","v":"T1.10"},{"$f":"TRUNC(box9.14+MAX(0,box9.23),0)","v":0},"£down"]
[]
[null,"Total ","Total column above",null,null,"Total column above",null,null,"Total column above"]
[null,"Income",{"$f":"A12","v":"T1.11"},{"$f":"T1.1+T1.2+T1.3+T1.4+T1.7+T1.10","v":0},null,{"$f":"A13","v":"T1.12"},{"$f":"T1.5+T1.8","v":0},null,{"$f":"A14","v":"T1.13"},{"$f":"T1.6+T1.9","v":0}]
[]
[null,"Total deductions:",null,"from boxes"]
[null,null,null,{"$f":"'Q10-Q21'!G3&\" + \"&'Q10-Q21'!G5","v":" 10.1A +  10.4A"}]
[null,"Interest on loans etc. ",{"$f":"A15","v":"T1.14"},{"$f":"TRUNC(box10.1A+box10.4A+0.99,0)","v":0},"£up"]
[]
[null,null,null,{"$f":"\"total boxes \"&'Q1-Q3'!G7&\" + \"&'Q1-Q3'!G40&\" + \"&'Q1-Q3'!K7","v":"total boxes 1.85 +  1L.85 + 2.15"}]
[null,null,null,{"$f":"\" + \"&'Q1-Q3'!N18&\" + \"&'Q1-Q3'!N38","v":" + 2.24 + 3.43"}]
[null,null,null,{"$f":"\" + \"&'Q4-Q5'!F48&\" + \"&'Q4-Q5'!F46&\" + \"&'Q9'!O19","v":" +  4.37A +  4.30A + 9.21"}]
[null,null,null,{"$f":"\" + \"&\"(\"&'Q9'!O25&\" if a loss)\"","v":" + (9.23 if a loss)"}]
[null,"Losses ",{"$f":"A16","v":"T1.15"},{"$f":"TRUNC(box1.85+box1L85+box2.15+box2.24+box3.43+box4.30A+box4.37A+box9.21-MIN(0,box9.23)+0.99,0)","v":0},"£up"]
[]
[null,"Taxable income"]
[null,null,null,{"$f":"C40&\" + \"&C46","v":"T1.14 + T1.15"},null,null,{"$f":"C50&\" minus \"&C36","v":"T1.16 minus T1.11"},null,null,{"$f":"F50&\" minus \"&F36","v":"T1.18 minus T1.12"}]
[null,"Total deductions",{"$f":"A17","v":"T1.16"},{"$f":"T1.14+T1.15","v":0},null,{"$f":"A19","v":"T1.18"},{"$f":"MAX(0,T1.16-T1.11)","v":0},null,{"$f":"A21","v":"T1.20"},{"$f":"MAX(0,T1.18-T1.12)","v":0}]
[]
[null,null,null,{"$f":"C36&\" minus \"&C50","v":"T1.11 minus T1.16"},null,null,{"$f":"F36&\" minus \"&F50","v":"T1.12 minus T1.18"},null,null,{"$f":"I36&\" minus \"&I50","v":"T1.13 minus T1.20"}]
[null,"Taxable income",{"$f":"A18","v":"T1.17"},{"$f":"MAX(0,T1.11-T1.16)","v":0},null,{"$f":"A20","v":"T1.19"},{"$f":"MAX(0,T1.12-T1.18)","v":0},null,{"$f":"A22","v":"T1.21"},{"$f":"MAX(0,T1.13-J50)","v":0}]
[null,null,null,null,null,{"$f":"\"Copy to \"&'T2'!F14","v":"Copy to T2.2"},null,null,{"$f":"\"Copy to \"&'T2'!I14","v":"Copy to T2.3"}]
[null,null,null,null,null,{"$f":"\"Copy to \"&'T3'!G16","v":"Copy to T3.2"},null,null,{"$f":"\"Copy to \"&'T6'!D32","v":"Copy to T6.10"}]
[null,null,null,null,null,{"$f":"\"Copy to \"&'T6'!D17","v":"Copy to T6.2"},null,null,"to calculate the notional tax"]
[null,null,null,null,null,"to calculate the tax",null,null,"credits on deemed income"]
[null,null,null,null,null,"credits on dividends"]
[]
[null,{"$f":"\"Personal Representatives: now go to stage \"&'T2'!A1","v":"Personal Representatives: now go to stage 2"}]
[]
[null,{"$f":"\"Trustees who are taxable at the trust rate or the dividend trust rate: now go to stage \"&'T3'!A1","v":"Trustees who are taxable at the trust rate or the dividend trust rate: now go to stage 3"}]
[]
[null,{"$f":"\"Trustees of Unauthorised Unit Trusts: now go to stage \"&'T4'!A1","v":"Trustees of Unauthorised Unit Trusts: now go to stage 4"}]
[]
[null,{"$f":"\"Others trustees, not taxable at the trust rate or the dividend trust rate: now go to stage \"&'T5'!A1","v":"Others trustees, not taxable at the trust rate or the dividend trust rate: now go to stage 5"}]

{"sheet":"T2","index":11,"n_rows":57,"n_cols":11,"rows_kept":57,"cut":false,"hidden":false,"merged":[]}
[2,{"$f":"\"Section \"&A1&\": This section should only be completed by Personal Representatives\"","v":"Section 2: This section should only be completed by Personal Representatives"}]
["T2.1"]
["T2.2","If any box in this section is negative substitute zero (‘0’)"]
["T2.3","£up – add .99 and truncate pence to leave integer pounds (e.g. 3.011 becomes 4)"]
["T2.4","£down – truncate pence to leave integer pounds"]
["T2.5","pdown – truncate to 2 decimal places (to leave pounds and pence)"]
["T2.6"]
["T2.7","If trust-type = personal representatives then"]
["T2.8","Calculate taxable income"]
["T2.9",null,"Non savings ",null,null,"Dividends &",null,null,"Life Policy gains"]
["T2.10",null,"and savings",null,null,"Co. own shares",null,null,"(with tax paid)"]
["T2.11"]
["T2.12","Taxable",null,{"$f":"\"from \"&'T1'!C53","v":"from T1.17"},null,null,{"$f":"\"from \"&'T1'!F53","v":"from T1.19"},null,null,{"$f":"\"from \"&'T1'!I53","v":"from T1.21"}]
["T2.13","income",{"$f":"A2","v":"T2.1"},{"$f":"IF(personal_representatives,T1.17,0)","v":0},null,{"$f":"A3","v":"T2.2"},{"$f":"IF(personal_representatives,T1.19,0)","v":0},null,{"$f":"A4","v":"T2.3"},{"$f":"IF(personal_representatives,T1.21,0)","v":0}]
["T2.14"]
["T2.15","Calculate income tax due"]
[null,null,null,null,null,null,null,null,null,{"$f":"F14&\" x DivBR_rate \"&DivBR_rate*100&\"%\"","v":"T2.2 x DivBR_rate 8.75%"}]
[null,null,null,{"$f":"\"income taxable at \"&DivBR_rate*100&\"%\"","v":"income taxable at 8.75%"},null,null,null,null,{"$f":"A5","v":"T2.4"},{"$f":"TRUNC(T2.2*DivBR_rate,2)","v":0},"pdown"]
[]
[]
[null,null,null,null,null,null,{"$f":"C14&\" + \"&I14","v":"T2.1 + T2.3"},null,null,{"$f":"F22&\" x Lsave_rate \"&Lsave_rate*100&\"%\"","v":"T2.5 x Lsave_rate 20%"}]
[null,null,null,{"$f":"\"income taxable at \"&Lsave_rate*100&\"%\"","v":"income taxable at 20%"},null,{"$f":"A6","v":"T2.5"},{"$f":"T2.1+T2.3","v":0},null,{"$f":"A7","v":"T2.6"},{"$f":"TRUNC(T2.5*Lsave_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"I18&\" + \"&I22","v":"T2.4 + T2.6"}]
[null,null,null,null,null,null,"Income tax due",null,{"$f":"A8","v":"T2.7"},{"$f":"T2.4+T2.6","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"\"Copy to \"&'T7'!P8","v":"Copy to T7.1"}]
[]
[null,null,{"$f":"\"If you are the personal representative of a deceased Lloyd's Underwriter \"","v":"If you are the personal representative of a deceased Lloyd's Underwriter "}]
[null,null,{"$f":"\"please complete boxes \"&C33&\" to \"&I50&\" to calculate tax credits on Lloyd's income\"","v":"please complete boxes T2.8 to T2.15 to calculate tax credits on Lloyd's income"}]
[]
[null,"Calculate tax credit on UK dividends received through Lloyd's "]
[null,null,null,{"$f":"\"from \"&'Q1-Q3'!G27","v":"from  1L.14"},null,null,null,null,null,{"$f":"\"lower of \"&C14&\" and \"&C33","v":"lower of T2.1 and T2.8"}]
[null,"Total dividends/distributions plus tax credit",{"$f":"A9","v":"T2.8"},{"$f":"IF(personal_representatives,TRUNC(box1L14+0.99,0),0)","v":0},"£up",null,null,null,{"$f":"A10","v":"T2.9"},{"$f":"MIN(T2.1,T2.8)","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"\"Copy to \"&'T6'!H20","v":"Copy to T6.4"}]
[null,"Calculate tax credit on foreign dividends received through Lloyd's "]
[]
[null,"Dividends from overseas sources ",null,{"$f":"\"from \"&'Q1-Q3'!G31","v":"from  1L.25"},null,null,null,null,null,{"$f":"C14&\" minus \"&I33","v":"T2.1 minus T2.9"}]
[null,"that qualify for UK tax credit",{"$f":"A11","v":"T2.10"},{"$f":"IF(personal_representatives,TRUNC(box1L25,0),0)","v":0},"£down",null,null,null,{"$f":"A12","v":"T2.11"},{"$f":"MAX(0,T2.1-T2.9)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&C38&\" and \"&I38","v":"lower of T2.10 and T2.11"}]
[null,null,null,null,null,null,null,null,{"$f":"A13","v":"T2.12"},{"$f":"MIN(T2.10,T2.11)","v":0}]
[]
[]
[null,"Calculate notional tax on dividends received through Lloyd's "]
[]
[null,"Total stock dividends and distributions",null,{"$f":"\"from \"&'Q1-Q3'!G29","v":"from  1L.17"},null,null,null,null,null,{"$f":"I38&\" minus \"&I41","v":"T2.11 minus T2.12"}]
[null,"plus notional Income Tax",{"$f":"A14","v":"T2.13"},{"$f":"IF(personal_representatives,TRUNC(box1L17+0.99,0),0)","v":0},"£down",null,null,null,{"$f":"A15","v":"T2.14"},{"$f":"MAX(0,T2.11-T2.12)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&C47&\" and \"&I47","v":"lower of T2.13 and T2.14"}]
[null,null,null,null,null,null,null,null,{"$f":"A16","v":"T2.15"},{"$f":"MIN(T2.13,T2.14)","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"\"Copy to \"&'T6'!H25","v":"Copy to T6.7"}]
[]
[]
[null,"End if"]
[null,"Else"]
[null,{"$f":"\"Set \"&C14&\" to \"&I50&\" to zero\"","v":"Set T2.1 to T2.15 to zero"},null,null,null,null,{"$f":"\"Now go to stage \"&'T6'!A1","v":"Now go to stage 6"}]
[null,"End if",null,null,null,null,{"$f":"\"Ignore stages \"&'T3'!A1&\" and \"&'T5'!A1","v":"Ignore stages 3 and 5"}]

{"sheet":"T3","index":12,"n_rows":71,"n_cols":20,"rows_kept":71,"cut":false,"hidden":false,"merged":[]}
[3,null,{"$f":"\"Stage \"&A1&\": This section should be completed by trustees\"","v":"Stage 3: This section should be completed by trustees"}]
["T3.1",null,"who are taxable at the trust rate or the dividend trust rate"]
["T3.2"]
["T3.3",null,"If any box in this section is negative substitute zero (‘0’)"]
["T3.4",null,"£up – add .99 and truncate pence to leave integer pounds (e.g. 3.011 becomes 4)"]
["T3.5",null,"£down – truncate pence to leave integer pounds"]
["T3.6",null,"pdown – truncate to 2 decimal places (to leave pounds and pence)"]
["T3.7"]
["T3.8",null,"If trust-type = RAT - rate then",null,null,null,null,null,null,null,null,null,null,"Determine taxable income chargeable to special trust rates"]
["T3.9",null,"Allocate deductions to income"]
["T3.10",null,null,null,null,null,null,null,null,null,null,null,null,null,"Non savings etc.",null,null,"Dividends etc."]
["T3.11",null,null,"Non savings ",null,null,"Dividends &"]
["T3.12",null,null,"and savings",null,null,"Co. own shares",null,null,null,null,null,null,null,null,{"$f":"D25&\" minus \"&J68","v":"T3.5 minus T3.19"},null,null,{"$f":"G25&\" minus \"&G68","v":"T3.6 minus T3.18"}]
["T3.13",null,null,null,null,null,null,null,null,null,null,null,null,"Items chargeable",{"$f":"A21","v":"T3.20"},{"$f":"MAX(0,T3.5-T3.19)","v":0},null,{"$f":"A22","v":"T3.21"},{"$f":"MAX(0,T3.6-T3.18)","v":0}]
["T3.14",null,null,null,{"$f":"'T1'!C53&\" + \"&'T1'!I53","v":"T1.17 + T1.21"},null,null,{"$f":"\"from \"&'T1'!F53","v":"from T1.19"},null,null,null,null,null," at trust rate"]
["T3.15",null,"Taxable income",{"$f":"A2","v":"T3.1"},{"$f":"IF(RAT_rate,T1.17+T1.21,0)","v":0},null,{"$f":"A3","v":"T3.2"},{"$f":"IF(RAT_rate,T1.19,0)","v":0}]
["T3.16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from box \"&'Q9'!O37","v":"from box 9A.1"},null,null,{"$f":"O18&\" minus \"&O14","v":"T3.22 minus T3.20"}]
["T3.17",null,null,null,null,null,null,null,null,null,null,null,null,"Standard rate band",{"$f":"A23","v":"T3.22"},{"$f":"IF(RAT_rate,Box9A.1,0)","v":0},null,{"$f":"A24","v":"T3.23"},{"$f":"MAX(0,T3.22-T3.20)","v":0}]
["T3.18"]
["T3.19",null,"Income to beneficiary (non-disc) +"]
["T3.20",null,"Income for specific purposes",null,{"$f":"\"boxes \"&'Q10-Q21'!G19&\" + \"&'Q10-Q21'!G24","v":"boxes 13.11 + 13.17"},null,null,{"$f":"\"boxes \"&'Q10-Q21'!G17&\" + \"&'Q10-Q21'!G22","v":"boxes 13.7 + 13.13"},null,null,null,null,null,"Taxable income ",null,{"$f":"O14&\" minus \"&O18","v":"T3.20 minus T3.22"},null,null,{"$f":"R14&\" minus \"&R18","v":"T3.21 minus T3.23"}]
["T3.21",null,"charged at 10%/basic rate",{"$f":"A4","v":"T3.3"},{"$f":"IF(RAT_rate,box13.11+box13.17,0)","v":0},null,{"$f":"A5","v":"T3.4"},{"$f":"IF(RAT_rate,box13.7+box13.13,0)","v":0},null,null,null,null,null,"chargeable to ",{"$f":"A25","v":"T3.24"},{"$f":"MAX(0,T3.20-T3.22)","v":0},null,{"$f":"A26","v":"T3.25"},{"$f":"MAX(0,T3.21-T3.23)","v":0}]
["T3.22",null,null,null,null,null,null,null,null,null,null,null,null,"special trust rates"]
["T3.23",null,null,null,{"$f":"'T3'!D16&\" minus \"&'T3'!D22","v":"T3.1 minus T3.3"},null,null,{"$f":"'T3'!G16&\" minus \"&'T3'!G22","v":"T3.2 minus T3.4"}]
["T3.24",null,"Items chargeable at trust rate",{"$f":"A6","v":"T3.5"},{"$f":"MAX(0,T3.1-T3.3)","v":0},null,{"$f":"A7","v":"T3.6"},{"$f":"MAX(0,T3.2-T3.4)","v":0}]
["T3.25",null,null,null,null,null,null,null,null,null,null,null,null,"Taxable income ",null,{"$f":"D16&\" minus \"&O22","v":"T3.1 minus T3.24"},null,null,{"$f":"G16&\" minus \"&R22","v":"T3.2 minus T3.25"}]
["T3.26",null,"Calculation of trust management expenses",null,null,null,null,null,null,null,null,null,null,"not chargeable to ",{"$f":"A27","v":"T3.26"},{"$f":"MAX(0,T3.1-T3.24)","v":0},null,{"$f":"A28","v":"T3.27"},{"$f":"MAX(0,T3.2-T3.25)","v":0}]
["T3.27",null,{"$f":"\"If you are claiming Trust Management Expenses complete boxes \"&D31&\" to \"&J68&\", otherwise enter zero in boxes \"&G68&\" and \"&J68","v":"If you are claiming Trust Management Expenses complete boxes T3.7 to T3.19, otherwise enter zero in boxes T3.18 and T3.19"},null,null,null,null,null,null,null,null,null,null,"special trust rates"]
["T3.28",null,{"$f":"\" and continue from box\"&O14","v":" and continue from boxT3.20"}]
["T3.29",null,null,null,"from box 13.19",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O22&\" x Trust_rate \"&Trust_rate*100&\"%\"","v":"T3.24 x Trust_rate 45%"}]
["T3.30",null,"Total trust management expenses",{"$f":"A8","v":"T3.7"},{"$f":"IF(RAT_rate,TRUNC(box13.19+0.99,0),0)","v":0},"£up",null,null,null,null,null,null,null,null,null,{"$f":"\"Income taxable at \"&Trust_rate*100&\"%\"","v":"Income taxable at 45%"},null,{"$f":"A29","v":"T3.28"},{"$f":"TRUNC(T3.24*Trust_rate,2)","v":0},"pdown"]
["T3.31"]
["T3.32",null,null,null,"from box 13.21",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R22&\" x Hdiv_rate \"&Hdiv_rate*100&\"%\"","v":"T3.25 x Hdiv_rate 39.35%"}]
["T3.33",null,"Income not liable to UK income tax",{"$f":"A9","v":"T3.8"},{"$f":"IF(RAT_rate,TRUNC(box13.21,0),0)","v":0},"£down",null,null,null,null,null,null,null,null,null,{"$f":"\"Income taxable at \"&Hdiv_rate*100&\"%\"","v":"Income taxable at 39.35%"},null,{"$f":"A30","v":"T3.29"},{"$f":"TRUNC(T3.25*Hdiv_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,{"$f":"D34&\" + \"&'T1'!C36&\" + \"&'T1'!F36&\" + \"&'T1'!I36","v":"T3.8 + T1.11 + T1.12 + T1.13"},null,null,null,null,null,null,null,null,null,null,{"$f":"O27&\" x Lsave_rate \"&Lsave_rate*100&\"%\"","v":"T3.26 x Lsave_rate 20%"}]
[null,null,null,null,null,"Total income",{"$f":"A10","v":"T3.9"},{"$f":"IF(AND(RAT_rate,box13.19>0),T3.8+T1.11+T1.12+T1.13,0)","v":0},null,null,null,null,null,null,null,{"$f":"\"Income taxable at \"&Lsave_rate*100&\"%\"","v":"Income taxable at 20%"},null,{"$f":"A31","v":"T3.30"},{"$f":"TRUNC(T3.26*Lsave_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,{"$f":"\"If \"&G37&\" > 0 (zero)\"","v":"If T3.9 > 0 (zero)"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"R27&\" x DivBR_rate \"&DivBR_rate*100&\"%\"","v":"T3.27 x DivBR_rate 8.75%"}]
[null,null,null,null,null,null,{"$f":"G44&\" = \"&D31&\" x \"&D34&\"/\"&G37","v":"T3.10 = T3.7 x T3.8/T3.9"},null,null,null,null,null,null,null,null,{"$f":"\"Income taxable at \"&DivBR_rate*100&\"%\"","v":"Income taxable at 8.75%"},null,{"$f":"A32","v":"T3.31"},{"$f":"TRUNC(T3.27*DivBR_rate,2)","v":0},"pdown"]
[null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,{"$f":"G44&\" = 0 (zero)\"","v":"T3.10 = 0 (zero)"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"R31&\" + \"&R34&\" + \"&R37&\" + \"&R40","v":"T3.28 + T3.29 + T3.30 + T3.31"}]
[null,null,null,null,"Expenses applicable to income not",null,"end if",null,null,null,null,null,null,null,null,"Income tax due",null,{"$f":"A33","v":"T3.32"},{"$f":"T3.28+T3.29+T3.30+T3.31","v":0}]
[null,null,null,null,"liable to UK income tax ",null,{"$f":"A11","v":"T3.10"},{"$f":"IF(T3.9>0,TRUNC(T3.7*T3.8/T3.9),0)","v":0},"£down",null,null,null,null,null,null,null,null,null,{"$f":"\"Copy to \"&'T7'!P8","v":"Copy to T7.1"}]
[null,null,null,null,"(non resident trusts only)",null,null,null,null,null,null,null,null,null,null,null,null,"Else"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Set \" &D16&\" to \"&R43&\" to zero (0)\"","v":"Set T3.1 to T3.32 to zero (0)"}]
[null,null,null,null,"Expenses applicable to income ",null,null,"from box 13.20",null,null,null,null,null,null,null,null,null,"End if"]
[null,null,null,null,"not liable at the trust rate",null,{"$f":"A12","v":"T3.11"},{"$f":"IF(RAT_rate,TRUNC(box13.20),0)","v":0},"£down"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Now go to stage \"&'T6'!A1","v":"Now go to stage 6"}]
[null,null,null,null,null,null,null,{"$f":"D31&\" minus (\"&G44&\" + \"&G48&\")\"","v":"T3.7 minus (T3.10 + T3.11)"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"Ignore stages 4 and \"&'T5'!A1","v":"Ignore stages 4 and 5"}]
[null,null,null,null,"Trust management expenses allowable",null,{"$f":"A13","v":"T3.12"},{"$f":"MAX(0,T3.7-T3.10-T3.11)","v":0}]
[]
[]
[]
[null,null,null,null,null,null,"Dividends etc.",null,null,"Non Savings etc."]
[null,null,null,null,"Notional maximum amount "]
[null,null,null,null,"of net trust management ",null,null,{"$f":"G25&\" x \"&(1-DivBR_rate)*100&\"/100\"","v":"T3.6 x 91.25/100"},null,null,{"$f":"'T3'!D25&\" x \"&(1-BR_rate)*100&\"/100\"","v":"T3.5 x 80/100"}]
[null,null,null,null,"expenses which could",null,{"$f":"A14","v":"T3.13"},{"$f":"TRUNC(T3.6*(1-DivBR_rate),0)","v":0},"£down",{"$f":"A15","v":"T3.14"},{"$f":"IF(box13.19>0,TRUNC(T3.5*(1-BR_rate)),0)","v":0},"£down"]
[null,null,null,null," be allowed against income."]
[null,null,null,null,null,null,null,{"$f":"\"Lower of \"&G51&\" and \"&G58","v":"Lower of T3.12 and T3.13"},null,null,{"$f":"G51&\" minus \"&G61","v":"T3.12 minus T3.15"}]
[null,null,null,null,null,null,{"$f":"A16","v":"T3.15"},{"$f":"MIN(T3.12,T3.13)","v":0},null,{"$f":"A17","v":"T3.16"},{"$f":"MAX(0,T3.12-T3.15)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"Lower of \"&J58&\" and \"&J61","v":"Lower of T3.14 and T3.16"}]
[null,null,null,null,null,null,null,null,null,{"$f":"A18","v":"T3.17"},{"$f":"MIN(T3.14,T3.16)","v":0}]
[]
[]
[null,null,null,null,null,"Grossed up trust",null,{"$f":"G61&\" x 100/\"&(1-DivBR_rate)*100","v":"T3.15 x 100/91.25"},null,null,{"$f":"J64&\" x 100/\"&(1-BR_rate)*100","v":"T3.17 x 100/80"}]
[null,null,null,null,null," management expenses",{"$f":"A19","v":"T3.18"},{"$f":"TRUNC((T3.15/(1-DivBR_rate))+0.99,0)","v":0},"£up",{"$f":"A20","v":"T3.19"},{"$f":"TRUNC((T3.17/(1-BR_rate))+0.99,0)","v":0},"£up"]
[null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"Set \"&D31&\" to \"&J68&\" to zero (0)\"","v":"Set T3.7 to T3.19 to zero (0)"}]
[null,null,null,null,null,null,null,null,null,null,"End if"]

{"sheet":"T4","index":13,"n_rows":52,"n_cols":11,"rows_kept":52,"cut":false,"hidden":false,"merged":[]}
[4,{"$f":"\"Stage \"&A1&\": This section should be completed by trustees of unauthorised unit trusts\"","v":"Stage 4: This section should be completed by trustees of unauthorised unit trusts"}]
["T4.1"]
["T4.2","If any box in this section is negative substitute zero (‘0’)"]
["T4.3","£down – truncate pence to leave integer pounds"]
["T4.4","pdown – truncate to 2 decimal places (to leave pounds and pence)"]
["T4.5"]
["T4.6","If trust type = UUT"]
["T4.7",null,null,null,null,null,{"$f":"'T1'!C53&\" + \"&'T1'!I53","v":"T1.17 + T1.21"},null,null,{"$f":"F9&\" x BR_rate \"&BR_rate*100&\"%\"","v":"T4.1 x BR_rate 20%"}]
["T4.8",null,null,"taxable non-savings and savings income",null,{"$f":"'T4'!A2","v":"T4.1"},{"$f":"IF(UUT,T1.17+T1.21,0)","v":0},null,{"$f":"'T4'!A3","v":"T4.2"},{"$f":"TRUNC(T4.1*BR_rate,2)","v":0},"pdown"]
["T4.9"]
["T4.10"]
["T4.11"]
["T4.12",null,null,null,null,null,{"$f":"\"boxes \"&'Q4-Q5'!F8&\" + \"&'Q9'!G22&\" + \"&'Q9'!G25&\" + \"&'Q9'!G28&\" + \"&'Q9'!G37&\" + \"&'Q9'!O31","v":"boxes 4.2 + 9.10 + 9.11 + 9.12 + 9.13 + 9.26"}]
["T4.13",null,null,"dividend type income",null,{"$f":"A4","v":"T4.3"},{"$f":"IF(UUT,TRUNC(box4.2+box9.10+box9.11+box9.12+box9.13+box9.26,0),0)","v":0},"£down"]
[]
[]
[null,null,null,null,null,null,{"$f":"\"from box \"&'T1'!F50","v":"from box T1.18"}]
[null,null,null,null,null,{"$f":"A5","v":"T4.4"},{"$f":"IF(UUT,T1.18,0)","v":0}]
[]
[]
[null,null,null,null,null,null,{"$f":"F14&\" minus \"&F18","v":"T4.3 minus T4.4"}]
[null,null,null,"taxable dividend type income",null,{"$f":"A6","v":"T4.5"},{"$f":"MAX(0,T4.3-T4.4)","v":0}]
[]
[]
[null,null,null,null,null,null,{"$f":"\"from box \"&'Q9'!O37","v":"from box 9A.1"}]
[null,null,null,"Standard rate band",null,{"$f":"A7","v":"T4.6"},{"$f":"TRUNC(Box9A.1)","v":0},"pdown"]
[]
[]
[null,null,null,null,null,null,{"$f":"\"Lower of \"&F22&\" and \"&F26","v":"Lower of T4.5 and T4.6"}]
[null,null,null,null,null,{"$f":"'T4'!A8","v":"T4.7"},{"$f":"MIN(T4.5,T4.6)","v":0}]
[]
[]
[null,null,null,null,null,null,{"$f":"\"from box \"&'Q9'!O31","v":"from box 9.26"}]
[null,null,null,null,null,{"$f":"'T4'!A9","v":"T4.8"},{"$f":"IF(UUT,TRUNC(box9.26,0),0)","v":0},"£down"]
[]
[]
[null,null,null,null,null,null,{"$f":"\"Lower of \"&F30&\" and \"&F34","v":"Lower of T4.7 and T4.8"},null,null,{"$f":"F38&\"  x DivBR_rate \"&DivBR_rate*100&\"%\"","v":"T4.9  x DivBR_rate 8.75%"}]
[null,null,null,null,null,{"$f":"'T4'!A10","v":"T4.9"},{"$f":"MIN(T4.7,T4.8)","v":0},null,{"$f":"'T4'!A11","v":"T4.10"},{"$f":"TRUNC(T4.9*DivBR_rate,2)","v":0},"pdown"]
[]
[]
[null,null,null,null,null,null,{"$f":"F22&\" minus \"&F38","v":"T4.5 minus T4.9"},null,null,{"$f":"F42&\" x BR_rate \"&BR_rate*100&\"%\"","v":"T4.11 x BR_rate 20%"}]
[null,null,null,null,null,{"$f":"'T4'!A12","v":"T4.11"},{"$f":"MAX(0,T4.5-T4.9)","v":0},null,{"$f":"'T4'!A13","v":"T4.12"},{"$f":"TRUNC(T4.11*BR_rate,2)","v":0},"pdown"]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"I9&\" + \"&I38&\" + \"&I42","v":"T4.2 + T4.10 + T4.12"}]
[null,null,null,"Income tax due",null,null,null,null,{"$f":"'T4'!A14","v":"T4.13"},{"$f":"T4.2+T4.10+T4.12","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"\"Copy to \"&'T7'!P8","v":"Copy to T7.1"}]
[null,null,null,null,null,null,null,null,"Else"]
[null,null,null,null,null,null,null,null,{"$f":"\"Set \"&F9&\" to \"&I46&\" to zero (0)\"","v":"Set T4.1 to T4.13 to zero (0)"}]
[null,null,null,null,null,null,null,null,"end if"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"Now go to stage \"&'T6'!A1","v":"Now go to stage 6"}]

{"sheet":"T5","index":14,"n_rows":61,"n_cols":13,"rows_kept":61,"cut":false,"hidden":false,"merged":[]}
[5,{"$f":"\"Stage \"&A1&\": This section should be completed by trustees \"","v":"Stage 5: This section should be completed by trustees "}]
["T5.1","who are not taxable at the trust rate or the dividend trust rate."]
["T5.2"]
["T5.3","If any box in this section is negative substitute zero (‘0’)"]
["T5.4","£down – truncate pence to leave integer pounds"]
["T5.5","pdown – truncate to 2 decimal places (to leave pounds and pence)"]
["T5.6"]
["T5.7",null,"If trust-type = Other-trustee"]
["T5.8",null,null,null,null,null,null,null,{"$f":"'T1'!C53&\" + \"&'T1'!I53","v":"T1.17 + T1.21"}]
["T5.9",null,null,null,null,null,"Taxable non-savings and savings income",{"$f":"A2","v":"T5.1"},{"$f":"IF(other_trustee,T1.17+T1.21,0)","v":0}]
["T5.10"]
["T5.11",null,null,null,null,{"$f":"\"lower of box \"&'Q1-Q3'!K33&\" and box \"&'Q1-Q3'!N36","v":"lower of box 3.22 and box 3.42"}]
["T5.12",null,null,null,{"$f":"A3","v":"T5.2"},{"$f":"IF(other_trustee,MIN(box3.22,box3.42),0)","v":0}]
["T5.13"]
["T5.14",null,null,null,null,{"$f":"\"boxes \"&'Q4-Q5'!F26&\" + \"&'Q4-Q5'!F28&\" + \"&'Q9'!O7&\" + \"&'Q9'!O28&\" + \"&'T1'!C33","v":"boxes 4.6 + 4.8 + 9.16 + 9.24 + T1.10"}]
["T5.15",null,null,null,{"$f":"A4","v":"T5.3"},{"$f":"IF(other_trustee,TRUNC(box4.6,0)+TRUNC(box4.8,0)+T1.10+TRUNC(box9.16,0)+TRUNC(box9.24,0),0)","v":0},"£down"]
["T5.16"]
["T5.17",null,null,null,null,{"$f":"E13&\" + \"&E16","v":"T5.2 + T5.3"},null,null,{"$f":"\"Lower of \"&H10&\" and \"&E19","v":"Lower of T5.1 and T5.4"}]
["T5.18",null,null,null,{"$f":"A5","v":"T5.4"},{"$f":"T5.2+T5.3","v":0},null,{"$f":"A6","v":"T5.5"},{"$f":"MIN(T5.1,T5.4)","v":0}]
["T5.19"]
["T5.20",null,null,null,null,null,null,null,{"$f":"H10&\" minus \"&H19","v":"T5.1 minus T5.5"},null,null,{"$f":"H22&\" x Lsave_rate \"&Lsave_rate*100&\"%\"","v":"T5.6 x Lsave_rate 20%"}]
["T5.21",null,null,null,null,null,{"$f":"\"Income taxable at \"&BR_rate*100&\"%\"","v":"Income taxable at 20%"},{"$f":"A7","v":"T5.6"},{"$f":"IF(other_trustee,MAX(0,T5.1-T5.5),0)","v":0},null,{"$f":"A8","v":"T5.7"},{"$f":"TRUNC(T5.6*Lsave_rate,2)","v":0},"pdown"]
["T5.22"]
["T5.23",null,null,null,null,{"$f":"\"from box \"&'Q9'!O37","v":"from box 9A.1"}]
[null,null,null,"Standard rate band",{"$f":"A9","v":"T5.8"},{"$f":"Box9A.1","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"Lower of \"&E25&\" and \"&H19","v":"Lower of T5.8 and T5.5"},null,null,{"$f":"H28&\" x BR_rate \"&BR_rate*100&\"%\"","v":"T5.9 x BR_rate 20%"}]
[null,null,null,null,null,null,"Deemed income in standard rate band",{"$f":"A10","v":"T5.9"},{"$f":"MIN(T5.8,T5.5)","v":0},null,{"$f":"A11","v":"T5.10"},{"$f":"TRUNC(T5.9*BR_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,{"$f":"H19&\" minus \"&H28","v":"T5.5 minus T5.9"},null,null,{"$f":"H31&\" x Trust_rate \"&Trust_rate*100&\"%\"","v":"T5.11 x Trust_rate 45%"}]
[null,null,null,null,null,null,null,{"$f":"A12","v":"T5.11"},{"$f":"MAX(0,T5.5-T5.9)","v":0},null,{"$f":"A13","v":"T5.12"},{"$f":"TRUNC(T5.11*Trust_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"from \"&'T1'!F53","v":"from T1.19"}]
[null,null,null,null,null,null,"Taxable dividend type income",{"$f":"A14","v":"T5.13"},{"$f":"IF(other_trustee,T1.19,0)","v":0}]
[]
[]
[]
[]
[null,null,null,null,null,{"$f":"\"from box \"&'Q9'!O31","v":"from box 9.26"},null,{"$f":"\"Lower of \"&H34&\" and \"&E40","v":"Lower of T5.13 and T5.14"}]
[null,null,null,null,{"$f":"A15","v":"T5.14"},{"$f":"IF(other_trustee,TRUNC(box9.26,0),0)","v":0},"pdown",{"$f":"A16","v":"T5.15"},{"$f":"MIN(T5.13,T5.14)","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"H34&\" minus \"&H40","v":"T5.13 minus T5.15"},null,null,{"$f":"H43&\" x DivBR_rate \"&DivBR_rate*100&\"%\"","v":"T5.16 x DivBR_rate 8.75%"}]
[null,null,null,null,null,null,null,{"$f":"A17","v":"T5.16"},{"$f":"MAX(0,T5.13-T5.15)","v":0},null,{"$f":"A18","v":"T5.17"},{"$f":"TRUNC(T5.16*DivBR_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,{"$f":"E25&\" minus \"&H28","v":"T5.8 minus T5.9"}]
[{"$f":"box3.22","v":0},null,null,null,{"$f":"A19","v":"T5.18"},{"$f":"MAX(0,T5.8-T5.9)","v":0}]
[{"$f":"box3.42","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"\"Lower of \"&E40&\" and \"&E46","v":"Lower of T5.14 and T5.18"},null,null,{"$f":"H49&\" x DivBR_rate \"&DivBR_rate*100&\"%\"","v":"T5.19 x DivBR_rate 8.75%"}]
[null,null,null,null,null,null," Income in standard rate band",{"$f":"A20","v":"T5.19"},{"$f":"MIN(T5.14,T5.18)","v":0},null,{"$f":"A21","v":"T5.20"},{"$f":"TRUNC(T5.19*DivBR_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,{"$f":"H40&\" minus \"&H49","v":"T5.15 minus T5.19"},null,null,{"$f":"H52&\" x Hdiv_rate \"&Hdiv_rate*100&\"%\"","v":"T5.21 x Hdiv_rate 39.35%"}]
[null,null,null,null,null,null,null,{"$f":"A22","v":"T5.21"},{"$f":"MAX(0,T5.15-T5.19)","v":0},null,{"$f":"A23","v":"T5.22"},{"$f":"TRUNC(T5.21*Hdiv_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"K22&\" + \"&K28&\" + \"&K31&\" + \"&K43&\" + \"&K49&\" + \"&K52","v":"T5.7 + T5.10 + T5.12 + T5.17 + T5.20 + T5.22"}]
[null,null,null,null,null,null,null,null,"Income tax due",null,{"$f":"A24","v":"T5.23"},{"$f":"T5.7+T5.10+T5.12+T5.17+T5.20+T5.22","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Copy to \"&'T7'!P8","v":"Copy to T7.1"}]
[null,null,null,null,null,null,null,null,null,null,"Else"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"Set \"&H10&\" to \"&K55&\" to zero\"","v":"Set T5.1 to T5.23 to zero"}]
[null,null,null,null,null,null,null,null,null,null,"end if"]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Now go to stage \"&'T6'!A1","v":"Now go to stage 6"}]

{"sheet":"T6","index":15,"n_rows":54,"n_cols":16,"rows_kept":54,"cut":false,"hidden":false,"merged":[]}
[6,{"$f":"\"Stage \"&A1&\": calculate tax paid and tax credits\"","v":"Stage 6: calculate tax paid and tax credits"}]
["T6.1",null,null,"All trustees and personal representatives complete this section"]
["T6.2"]
["T6.3","If any box in this section is negative substitute zero (‘0’)"]
["T6.4","£down – truncate pence to leave integer pounds"]
["T6.5","pdown – truncate to 2 decimal places (to leave pounds and pence)"]
["T6.6"]
["T6.7","Calculate non-payable tax credits"]
["T6.8"]
["T6.9",null,"tax credit on UK dividends"]
["T6.10"]
["T6.11"]
["T6.12",null,null,null,{"$f":"\"boxes \"&'Q9'!O31&\" + \"&'Q9'!G22&\" + \"&'Q9'!G25&\" + \"&'Q9'!G37","v":"boxes 9.26 + 9.10 + 9.11 + 9.13"}]
["T6.13","Dividends",null,{"$f":"A2","v":"T6.1"},{"$f":"TRUNC(box9.26 + box9.10 + box9.11 + box9.13,0)","v":0},"£down"]
["T6.14",null,null,null,null,null,null,null,{"$f":"\"lower of \"&D14","v":"lower of T6.1"}]
["T6.15",null,null,null,{"$f":"\"from \"&'T1'!F53","v":"from T1.19"},null,null,null,{"$f":"\"and \"&D17","v":"and T6.2"},null,null,null,null,null,"If box 6.2 = N"]
["T6.16","Taxable dividend income",null,{"$f":"A3","v":"T6.2"},{"$f":"T1.19","v":0},null,null,{"$f":"A4","v":"T6.3"},{"$f":"MIN(T6.1,T6.2)","v":0},null,null,null,null,null,{"$f":"N20&\" = 0 (zero)\"","v":"T6.6 = 0 (zero)"}]
["T6.17",null,null,null,null,null,null,null,null,null,null,null,null,null,"else"]
["T6.18",null,null,null,null,null,null,null,{"$f":"\"from \"&'T2'!I33","v":"from T2.9"},null,null,{"$f":"H17&\" + \"&H20","v":"T6.3 + T6.4"},null,null,{"$f":"N20&\" = \"&K20&\" x DivBR_rate (\"&DivBR_rate*100&\"%)\"","v":"T6.6 = T6.5 x DivBR_rate (8.75%)"}]
[null,null,null,null,null,null,null,{"$f":"A5","v":"T6.4"},{"$f":"T2.9","v":0},null,{"$f":"A6","v":"T6.5"},{"$f":"T6.3+T6.4","v":0},null,{"$f":"A7","v":"T6.6"},{"$f":"IF(Resident,0,TRUNC(T6.5*DivBR_rate,2))","v":0},"pdown"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Copy to \"&'T7'!P45","v":"Copy to T7.16"}]
[]
[null,null,"notional tax on dividends"]
[null,null,null,null,null,null,null,null,{"$f":"\"from \"&'T2'!I50","v":"from T2.15"},null,null,null,null,null,{"$f":"H25&\" x DivBR_rate \"&DivBR_rate*100&\"%\"","v":"T6.7 x DivBR_rate 8.75%"}]
[null,null,null,null,null,null,null,{"$f":"A8","v":"T6.7"},{"$f":"T2.15","v":0},null,null,null,null,{"$f":"A9","v":"T6.8"},{"$f":"TRUNC(T6.7*DivBR_rate,2)","v":0}]
[]
[null,null,"notional tax on life gains"]
[null,null,null,null,{"$f":"\"boxes \"&'Q4-Q5'!F28&\" + \"&'Q9'!O7","v":"boxes 4.8 + 9.16"}]
[null,"Gains on life insurance policies etc.",null,{"$f":"A10","v":"T6.9"},{"$f":"TRUNC(box4.8+box9.16,0)","v":0},"£down"]
[]
[null,null,null,null,{"$f":"\"from \"&'T1'!I53","v":"from T1.21"},null,null,null,{"$f":"\"lower of \"&D29&\" and \"&D32","v":"lower of T6.9 and T6.10"},null,null,null,null,null,{"$f":"H32&\" x Lsave_rate \"&Lsave_rate*100&\"%\"","v":"T6.11 x Lsave_rate 20%"}]
[null,"Taxable gains income",null,{"$f":"A11","v":"T6.10"},{"$f":"T1.21","v":0},null,null,{"$f":"A12","v":"T6.11"},{"$f":"MIN(T6.9,T6.10)","v":0},null,null,null,null,{"$f":"A13","v":"T6.12"},{"$f":"TRUNC(T6.11*Lsave_rate,2)","v":0},"pdown"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Copy \"&N25&\" + \"&N32&\" to \"&'T7'!L30","v":"Copy T6.8 + T6.12 to T7.10"}]
[]
[null,"Add together tax paid"]
[]
[null,null,"Self Employment",null,null,null,null,null,{"$f":"\"boxes \"&'Q1-Q3'!D14&\" + \"&'Q1-Q3'!D18","v":"boxes 1.97 + 1.98"}]
[null,null,"From question 1",null,null,null,null,{"$f":"A14","v":"T6.13"},{"$f":"box1.97+box1.98","v":0}]
[]
[null,null,"Lloyds",null,null,null,null,null,{"$f":"\"boxes \"&'Q1-Q3'!D25&\" + \"&'Q1-Q3'!D33","v":"boxes  1L.8 +  1L.53"}]
[null,null,"From question 1L",null,null,null,null,{"$f":"A15","v":"T6.14"},{"$f":"box1L8+box1L53","v":0}]
[]
[null,null,"Income from property",null,null,null,null,null,{"$f":"\"from box \"&'Q1-Q3'!K31","v":"from box 3.21"}]
[null,null,"From question 3",null,null,null,null,{"$f":"A16","v":"T6.15"},{"$f":"box3.21","v":0}]
[]
[null,null,"Foreign",null,null,null,null,null,{"$f":"\"boxes \"&'Q4-Q5'!C6&\" + \"&'Q4-Q5'!C8&\" + \"&'Q4-Q5'!C16&\" + \"&'Q4-Q5'!C18&\" + \"&'Q4-Q5'!C42","v":"boxes 4.1A + 4.2A + 4.2B + 4.3 + 4.10A"}]
[null,null,"From question 4",null,null,null,null,{"$f":"A17","v":"T6.16"},{"$f":"box4.1A+box4.2A+box4.2B+box4.3+box4.10A","v":0}]
[]
[null,null,"Savings Interest",null,null,null,null,null,{"$f":"\"boxes \"&'Q9'!D10&\" + \"&'Q9'!D19&\" + \"&'Q9'!L16","v":"boxes 9.3 + 9.8 + 9.18"}]
[null,null,"From question 9",null,null,null,null,{"$f":"A18","v":"T6.17"},{"$f":"box9.3+box9.8+box9.18","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"H38&\" + \"&H41&\" + \"&H44&\" + \"&H47&\" + \"&H50","v":"T6.13 + T6.14 + T6.15 + T6.16 + T6.17"}]
[null,null,"Total tax paid",null,null,null,null,{"$f":"A19","v":"T6.18"},{"$f":"I38+I41+I44+I47+I50","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"\"Copy to \"&'T7'!P68","v":"Copy to T7.26"}]

{"sheet":"T7","index":16,"n_rows":174,"n_cols":18,"rows_kept":174,"cut":false,"hidden":false,"merged":[]}
[7,null,{"$f":"\"Stage \"&A1&\": Work out Income Tax and Capital Gains Tax due for \"&Tax_year","v":"Stage 7: Work out Income Tax and Capital Gains Tax due for 2022-23"}]
["T7.1",null,"All trustees and personal representatives complete this section"]
["T7.2"]
["T7.3",null,"If any box in this section is negative substitute zero (‘0’)"]
["T7.4",null,"£down – truncate pence to leave integer pounds"]
["T7.5",null,"pdown – truncate to 2 decimal places (to leave pounds and pence)",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'T2'!I25&\" + \"&'T3'!R43","v":"from T2.7 + T3.32"}]
["T7.6",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\" + \"&'T4'!I46&\" + \"&'T5'!K55","v":" + T4.13 + T5.23"}]
["T7.7",null,"Income tax due",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A2","v":"T7.1"},{"$f":"T2.7+T3.32+T4.13+T5.23","v":0}]
["T7.8"]
["T7.9",null,"Calculate relief for finance costs",null,null,null,null,null,{"$f":"\"boxes \"&'Q1-Q3'!N40&\" + \"&'Q1-Q3'!N42","v":"boxes 3.46 + 3.47"}]
["T7.10",null,"Finance costs",null,null,null,null,{"$f":"A3","v":"T7.2"},{"$f":"box3.46+box3.47","v":0}]
["T7.11"]
["T7.12",null,null,null,null,null,null,null,{"$f":"\"from \"&'Q1-Q3'!N36","v":"from 3.42"},null,null,null,{"$f":"\"lower of \"&H11&\" and \"&H14","v":"lower of T7.2 and T7.3"}]
["T7.13",null,"Adjusted profit",null,null,null,null,{"$f":"A4","v":"T7.3"},{"$f":"TRUNC(box3.42,0)","v":0},null,null,{"$f":"A5","v":"T7.4"},{"$f":"MIN(T7.2,T7.3)","v":0}]
["T7.14"]
["T7.15",null,null,null,null,null,null,null,{"$f":"\"boxes \"&'Q4-Q5'!F20&\" + \"&'Q4-Q5'!F22","v":"boxes 4.4A + 4.4B"}]
["T7.16",null,"Finance costs",null,null,null,null,{"$f":"A6","v":"T7.5"},{"$f":"box4.4A+box4.4B","v":0}]
["T7.17"]
["T7.18",null,null,null,null,null,null,null,{"$f":"\"from \"&'Q4-Q5'!F18","v":"from 4.4"},null,null,null,{"$f":"\"lower of \"&H17&\" and \"&H20","v":"lower of T7.5 and T7.6"}]
["T7.19",null,"Adjusted profit",null,null,null,null,{"$f":"A7","v":"T7.6"},{"$f":"TRUNC(box4.4,0)","v":0},null,null,{"$f":"A8","v":"T7.7"},{"$f":"MIN(T7.5,T7.6)","v":0}]
["T7.20"]
["T7.21",null,null,null,null,null,null,null,null,null,null,null,{"$f":"L14&\" + \"&L20","v":"T7.4 + T7.7"}]
["T7.22",null,"Relievable amount",null,null,null,null,null,null,null,null,{"$f":"A9","v":"T7.8"},{"$f":"T7.4+T7.7","v":0}]
["T7.23"]
["T7.24",null,null,null,null,null,null,null,null,null,null,null,{"$f":"L23&\" x BR_rate \"&BR_rate*100&\"%\"","v":"T7.8 x BR_rate 20%"}]
["T7.25",null,"Relief for finance costs",null,null,null,null,null,null,null,null,{"$f":"A10","v":"T7.9"},{"$f":"T7.8*BR_rate","v":0}]
["T7.25A"]
["T7.25B"]
["T7.25C",null,null,null,null,null,null,null,null,null,null,null,{"$f":"'T6'!N25&\" + \"&'T6'!N32","v":"T6.8 + T6.12"}]
["T7.26",null,"Notional tax ",null,null,null,null,null,null,null,null,{"$f":"A11","v":"T7.10"},{"$f":"T6.8+T6.12","v":0}]
["T7.27"]
["T7.28"]
["T7.29",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from box \"&'Q4-Q5'!F33","v":"from box 4.9"},null,null,null,{"$f":"L26&\" + \"&L30&\" + \"&L34","v":"T7.9 + T7.10 + T7.11"}]
["T7.30",null,"Foreign tax credit relief",null,null,null,null,null,null,null,null,{"$f":"A12","v":"T7.11"},{"$f":"box4.9","v":0},null,null,{"$f":"A13","v":"T7.12"},{"$f":"T7.9+T7.10+T7.11","v":0}]
["T7.29A"]
["T7.29B",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P8&\" minus \"&P34","v":"T7.1 minus T7.12"}]
["T7.29C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A14","v":"T7.13"},{"$f":"MAX(0,T7.1-T7.12)","v":0}]
["T7.31"]
["T7.31A"]
["T7.31B",null,"Patent Royalties, recoverable tax on charges",null,null,null,null,null,null,null,null,null,{"$f":"'Q10-Q21'!D5&\" + \"&'Q10-Q21'!D7&\" + \"&'Q10-Q21'!D14","v":" 10.3A +  10.6A + 11.2"},null,null,null,{"$f":"P37&\" + \"&L41","v":"T7.13 + T7.14"}]
["T7.31C",null," and annual payments made out of capital",null,null,null,null,null,null,null,null,{"$f":"A15","v":"T7.14"},{"$f":"box10.3A+box10.6A+box11.2","v":0},null,null,{"$f":"A16","v":"T7.15"},{"$f":"T7.13+T7.14","v":0}]
["T7.31D"]
["T7.31E"]
["T7.31F",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'T6'!N20","v":"from T6.6"}]
["T7.32",null,"Dividends from UK companies",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A17","v":"T7.16"},{"$f":"T6.6","v":0}]
["5.36"]
["5.36A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P41&\" minus \"&P45","v":"T7.15 minus T7.16"}]
["5.36B",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A18","v":"T7.17"},{"$f":"T7.15-T7.16","v":0}]
["T7.33"]
["T7.34",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'T23'!H68","v":"from T23.27"},null,null,null,{"$f":"P48&\" + \"&L51","v":"T7.17 + T7.18"}]
["T7.35",null,"Pension payment charges",null,null,null,null,null,null,null,null,{"$f":"A19","v":"T7.18"},{"$f":"T23.27","v":0},null,null,{"$f":"A20","v":"T7.19"},{"$f":"T7.17+T7.18","v":0}]
["T7.36"]
["T7.37",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from box \"&'Q10-Q21'!G9","v":"from box  10.1B"},null,null,null,{"$f":"P51&\" minus \"&L54","v":"T7.19 minus T7.20"}]
["T7.38",null,"Vulnerable beneficiary relief",null,null,null,null,null,null,null,null,{"$f":"A21","v":"T7.20"},{"$f":"box10.1B","v":0},null,null,{"$f":"A22","v":"T7.21"},{"$f":"MAX(0,T7.19-T7.20)","v":0}]
["T7.39"]
["T7.39A",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'T9'!X40","v":"from T9.29"},null,null,null,{"$f":"P54&\" + \"&L57","v":"T7.21 + T7.22"}]
["T7.40",null,"Tax pool adjustment",null,null,null,null,null,null,null,null,{"$f":"A23","v":"T7.22"},{"$f":"IF(RAT_rate,T9.29,0)","v":0},null,null,{"$f":"A24","v":"T7.23"},{"$f":"T7.21+T7.22","v":0}]
["T7.40A"]
["T7.41",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from box\"&'Q10-Q21'!G11","v":"from box 10.1C"},null,null,null,{"$f":"P57&\" minus \"&L60","v":"T7.23 minus T7.24"}]
["T7.41A",null,"Employee benefit relief ",null,null,null,null,null,null,null,null,{"$f":"A25","v":"T7.24"},{"$f":"box10.1C","v":0},null,null,{"$f":"A26","v":"T7.25"},{"$f":"T7.23-T7.24","v":0}]
["T7.41B",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This box can be negative"]
["T7.42"]
["T7.42A",null,"CJRS grant and JRB incorrectly claimed charge",null,null,null,null,null,{"$f":"\"from box \"&'Q10-Q21'!L32","v":"from box 21.6B"},null,null,null,{"$f":"H64&\" x Charge_rate (\"&Charge_rate*100&\"%)\"","v":"T7.25A x Charge_rate (100%)"},null,null,null,{"$f":"P60&\" plus \"&L64","v":"T7.25 plus T7.25B"}]
["T7.42B",null,null,null,null,null,null,{"$f":"A27","v":"T7.25A"},{"$f":"box21.6B","v":0},null,null,{"$f":"A28","v":"T7.25B"},{"$f":"TRUNC(T7.25A*Charge_rate,2)","v":0},null,null,{"$f":"A29","v":"T7.25C"},{"$f":"T7.25+T7.25B","v":0}]
["T7.43",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This box can be negative"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'T6'!H53","v":"from T6.18"}]
[null,null,"Tax paid",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A30","v":"T7.26"},{"$f":"T6.18","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P64&\" minus \"&P68","v":"T7.25C minus T7.26"}]
[null,null,"Income tax due",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A31","v":"T7.27"},{"$f":"T7.25C-T7.26","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This box can be negative"]
[]
[null,null,"Capital Gains Tax"]
[]
[null,null,"Chargeable gains "]
[]
[null,null,"Residential property"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from box \"&'Q4-Q5'!L12","v":"from box 5.8"},null,null,null,{"$f":"L80&\" x upper_CGT_rate_RP_CI (\"&upper_CGT_rate_RP_CI*100&\"%)\"","v":"T7.28 x upper_CGT_rate_RP_CI (28%)"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"A32","v":"T7.28"},{"$f":"TRUNC(box5.8,0)","v":0},"£down",null,{"$f":"A33","v":"T7.29"},{"$f":"TRUNC(T7.28*upper_CGT_rate_RP_CI,2)","v":0},"pdown"]
[]
[null,null,"Non-resident Capital Gains"]
[]
[]
[null,null,null,null,null,null,null,null,{"$f":"\" if box \"&'Q4-Q5'!L40&\" less than 0 (zero)\"","v":" if box 5.36 less than 0 (zero)"},null,null,null,{"$f":"\" if box \"&'Q4-Q5'!L40&\" greater than 0 (zero)\"","v":" if box 5.36 greater than 0 (zero)"}]
[null,null,null,null,null,null,null,null,{"$f":"H90&\" = box \"&'Q4-Q5'!L40&\" (Absolute value)\"","v":"T7.29A = box 5.36 (Absolute value)"},null,null,null,{"$f":"L90&\" = \"&'Q4-Q5'!L40&\" minus (\"&'T7'!H105&\" + \"&'T7'!H119&\")\"","v":"T7.30 = 5.36 minus (T7.29B + T7.29C)"}]
[null,null,null,null,null,null,null,null,"else",null,null,null,"else"]
[null,null,null,null,null,null,null,null,{"$f":"H90&\" = 0 (zero)\"","v":"T7.29A = 0 (zero)"},null,null,null,{"$f":"L90&\" = 0 (zero)\"","v":"T7.30 = 0 (zero)"}]
[null,null,null,null,"Gain / loss",null,null,null,"end if",null,null,null,"end if",null,null,null,{"$f":"L90&\" x upper_CGT_rate_RP_CI (\"&upper_CGT_rate_RP_CI*100&\"%)\"","v":"T7.30 x upper_CGT_rate_RP_CI (28%)"}]
[null,null,null,{"$f":"A46","v":"5.36"},{"$f":"box5.36","v":0},null,"Loss",{"$f":"A35","v":"T7.29A"},{"$f":"IF(box5.36<0,(ABS(box5.36)),0)","v":0},null,null,{"$f":"A34","v":"T7.30"},{"$f":"TRUNC(IF(box5.36>0,MAX(0,box5.36-(T7.29B+T7.29C)),0))","v":0},"£down",null,{"$f":"A38","v":"T7.31"},{"$f":"TRUNC(T7.30*upper_CGT_rate_RP_CI,2)","v":0},"pdown"]
[null,null,null,"Calculator check only"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\" if box \"&'Q4-Q5'!L40&\" greater than 0 (zero)\"","v":" if box 5.36 greater than 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L98&\" = (\"&H105&\" + \"&H119&\") minus box \"&'Q4-Q5'!L40","v":"T7.31A = (T7.29B + T7.29C) minus box 5.36"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L98&\" = \"&H90&\" + \"&H105&\" + \"&H119&\"\"","v":"T7.31A = T7.29A + T7.29B + T7.29C"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,null,"Unused loss",{"$f":"A39","v":"T7.31A"},{"$f":"IF(box5.36>0,MAX(0,(T7.29B+T7.29C)-box5.36),T7.29A+T7.29B+T7.29C)","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"\" if box \"&'Q4-Q5'!L42&\" less than 0 (zero)\"","v":" if box 5.36A less than 0 (zero)"},null,null,null,{"$f":"\" if box \"&'Q4-Q5'!L42&\" greater than 0 (zero)\"","v":" if box 5.36A greater than 0 (zero)"}]
[null,null,null,null,null,null,null,null,{"$f":"H105&\" = box \"&'Q4-Q5'!L42&\" (Absolute value)\"","v":"T7.29B = box 5.36A (Absolute value)"},null,null,null,{"$f":"L105&\" = \"&'Q4-Q5'!L42&\" minus \" &L98","v":"T7.31B = 5.36A minus T7.31A"}]
[null,null,null,null,null,null,null,null,"else",null,null,null,"else"]
[null,null,null,null,null,null,null,null,{"$f":"H105&\" = 0 (zero)\"","v":"T7.29B = 0 (zero)"},null,null,null,{"$f":"L105&\" = 0 (zero)\"","v":"T7.31B = 0 (zero)"}]
[null,null,null,null,"Gain / loss",null,null,null,"end if",null,null,null,"end if"]
[null,null,null,{"$f":"A47","v":"5.36A"},{"$f":"box5.36A","v":0},null,"Loss",{"$f":"A36","v":"T7.29B"},{"$f":"IF(box5.36A<0,(ABS(box5.36A)),0)","v":0},null,null,{"$f":"A40","v":"T7.31B"},{"$f":"IF(box5.36A>0,MAX(0,box5.36A-T7.31A),0)","v":0}]
[null,null,null,"Calculator check only"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\" if box \"&'Q4-Q5'!L42&\" greater than 0 (zero)\"","v":" if box 5.36A greater than 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L112&\" = \"&L98&\" minus \"&'Q4-Q5'!L42","v":"T7.31C = T7.31A minus 5.36A"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,"                   ",null,null,{"$f":"L112&\" = \"&L98&\"\"","v":"T7.31C = T7.31A"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,null,"Unused loss",{"$f":"A41","v":"T7.31C"},{"$f":"IF(box5.36A>0,MAX(0,T7.31A-box5.36A),T7.31A)","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"\" if box \"&'Q4-Q5'!L44&\" less than 0 (zero)\"","v":" if box 5.36B less than 0 (zero)"},null,null,null,{"$f":"\" if box \"&'Q4-Q5'!L44&\" greater than 0 (zero)\"","v":" if box 5.36B greater than 0 (zero)"}]
[null,null,null,null,null,null,null,null,{"$f":"H119&\" = box \"&'Q4-Q5'!L44&\" (Absolute value)\"","v":"T7.29C = box 5.36B (Absolute value)"},null,null,null,{"$f":"L119&\" = \"&'Q4-Q5'!L44&\" minus \" &L112","v":"T7.31D = 5.36B minus T7.31C"}]
[null,null,null,null,null,null,null,null,"else",null,null,null,"                         else"]
[null,null,null,null,null,null,null,null,{"$f":"H119&\" = 0 (zero)\"","v":"T7.29C = 0 (zero)"},null,null,null,{"$f":"L119&\" = 0 (zero)\"","v":"T7.31D = 0 (zero)"}]
[null,null,null,null,"Gain / loss",null,null,null,"end if",null,null,null,"end if"]
[null,null,null,{"$f":"A48","v":"5.36B"},{"$f":"box5.36B","v":0},null,"Loss",{"$f":"A37","v":"T7.29C"},{"$f":"IF(box5.36B<0,(ABS(box5.36B)),0)","v":0},null,null,{"$f":"A42","v":"T7.31D"},{"$f":"IF(box5.36B>0,MAX(0,box5.36B-T7.31C),0)","v":0}]
[null,null,null,"Calculator check only"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L105&\" + \"&L119&\" \"","v":"T7.31B + T7.31D "},null,null,null,{"$f":"L122&\" x Higher_rate_CGT (\"&Higher_rate_CGT*100&\"%) \"","v":"T7.31E x Higher_rate_CGT (20%) "}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"A43","v":"T7.31E"},{"$f":"TRUNC(T7.31B+T7.31D,0)","v":0},"£down",null,{"$f":"A44","v":"T7.31F"},{"$f":"TRUNC(T7.31E*Higher_rate_CGT,2)","v":0},"pdown"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from box \"&'Q4-Q5'!L28","v":"from box 5.16"},null,null,null,{"$f":"L126&\" x Higher_rate_CGT (\"&Higher_rate_CGT*100&\"%) \"","v":"T7.32 x Higher_rate_CGT (20%) "}]
[null,null,"Other property, assets and gains",null,null,null,null,null,null,null,null,{"$f":"A45","v":"T7.32"},{"$f":"TRUNC(box5.16,0)","v":0},"£down",null,{"$f":"A49","v":"T7.33"},{"$f":"TRUNC(T7.32*Higher_rate_CGT,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Q4-Q5'!L33&\" +  \"&'Q4-Q5'!L35","v":"5.17 +  5.17A"},null,null,null,{"$f":"L129&\" x BADR_rate_CGT (\"&BADR_rate_CGT*100&\"%) \"","v":"T7.34 x BADR_rate_CGT (10%) "}]
[null,null,"gains that qualify for BADR and/or IR",null,null,null,null,null,null,null,null,{"$f":"A50","v":"T7.34"},{"$f":"TRUNC(box5.17+box5.17A,0)","v":0},"£down",null,{"$f":"A51","v":"T7.35"},{"$f":"TRUNC(T7.34*BADR_rate_CGT,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P80&\" + \"&P90&\" + \"&P122&\" + \"&P126&\" + \"&P129","v":"T7.29 + T7.31 + T7.31F + T7.33 + T7.35"}]
[null,null,"Total Taxable Gains",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A52","v":"T7.36"},{"$f":"T7.29+T7.31+T7.31F+T7.33+T7.35","v":0},"pdown"]
[]
[null,null,"Foreign Tax Credit Relief for foreign tax paid and Special Withholding Tax ",null,null,null,null,null,null,null,null,null,{"$f":"\"from box \"&'Q4-Q5'!F40","v":"from box 4.10"}]
[null,null,"deducted on chargeable gains reported on the ‘Trust and Estate",null,null,null,null,null,null,null,null,{"$f":"A53","v":"T7.37"},{"$f":"box4.10","v":0}]
[null,null,"Capital Gains’ pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from box \"&'Q4-Q5'!L8","v":"from box 5.6"}]
[null,null,"Vulnerable beneficiary election - amount of relief claimed",null,null,null,null,null,null,null,null,{"$f":"A54","v":"T7.38"},{"$f":"box5.6","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from box \"&'Q4-Q5'!L24","v":"from box 5.14"},null,null,null,{"$f":"P132&\" minus (\"&L135&\" + \"&L138&\" + \"&L141&\")\"","v":"T7.36 minus (T7.37 + T7.38 + T7.39)"}]
[null,null,"Vulnerable beneficiary election - amount of relief claimed",null,null,null,null,null,null,null,null,{"$f":"A55","v":"T7.39"},{"$f":"box5.14","v":0},null,null,{"$f":"A56","v":"T7.39A"},{"$f":"MAX(0,T7.36-(T7.37+T7.38+T7.39))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Q4-Q5'!L14&\" + \"&'Q4-Q5'!L48","v":"5.8A + 5.37"}]
[null,null,"Tax on gains already paid",null,null,null,null,null,null,null,null,{"$f":"A57","v":"T7.40"},{"$f":"box5.8A+box5.37","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P141&\" minus \"&L144","v":"T7.39A minus T7.40"}]
[null,null,"Capital Gains Tax due",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A58","v":"T7.40A"},{"$f":"MAX(0,T7.39A-T7.40)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L144&\" minus \"&P141","v":"T7.40 minus T7.39A"}]
[null,null,"Capital Gains overpaid",null,null,null,null,null,null,null,null,"T7.41",{"$f":"MAX(0,T7.40-T7.39A)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P64&\" minus \"&P68","v":"T7.25C minus T7.26"}]
[null,null,"Income Tax Due",null,null,null,null,null,null,null,null,{"$f":"A60","v":"T7.41A"},{"$f":"MAX(0,T7.25C-T7.26)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&L150&\" and \"&L153","v":"lower of T7.41 and T7.41A"}]
[null,null,"minus Capital Gains Tax overpaid reducing Income Tax",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A61","v":"T7.41B"},{"$f":"MIN(T7.41,T7.41A)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L150&\" minus \"&L153","v":"T7.41 minus T7.41A"}]
[null,null,"Capital Gains Tax overpaid amount remaining",null,null,null,null,null,null,null,null,{"$f":"A62","v":"T7.42"},{"$f":"MAX(0,T7.41-T7.41A)","v":0}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,{"$f":"P71&\" + \"&P147","v":"T7.27 + T7.40A"}]
[null,null,null,null,null,null,"Income Tax due before overpaid",{"$f":"A63","v":"T7.42A"},{"$f":"T7.27+T7.40A","v":0}]
[null,null,null,null,null,null,null,null,"This box can be negative"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P71&\" minus \"&P156","v":"T7.27 minus T7.41B"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null," Income Tax after deducting Capital Gains Tax overpaid",{"$f":"A64","v":"T7.42B"},{"$f":"T7.27-T7.41B","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This box can be negative"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P147&\" + \"&P169","v":"T7.40A + T7.42B"}]
[null,null,{"$f":"\"Income Tax and Capital Gains Tax due for \"&Tax_year","v":"Income Tax and Capital Gains Tax due for 2022-23"},null,null,null,null,null,null,null,null,null,null,null,"CGT + other tax after overpaid tax set against it",{"$f":"A65","v":"T7.43"},{"$f":"T7.40A+T7.42C","v":0}]
[null,null,"copy this figure to box 17.1 in the Trust and Estate Return",null,null,null,null,null,null,null,null,null,null,null,null,null,"This box can be negative"]

{"sheet":"T8","index":17,"n_rows":74,"n_cols":16,"rows_kept":74,"cut":false,"hidden":false,"merged":[]}
["T8.1",null,null,{"$f":"\"Stage \"&A6&\": Working out payments due by 31 January \"&BCD_year","v":"Stage 8: Working out payments due by 31 January 2024"}]
[]
["T8.2",null,null,"If any box in this section is negative substitute zero (‘0’)"]
["T8.3",null,null,"pdown – truncate to 2 decimal places (to leave pounds and pence)"]
[]
[8,null,null,"STAGE 8 All trustees and personal representatives complete this section"]
["T8.4",null,"Box T8.2","Enter in box T8.2 the amount of any",null,null,null,null,null,null,null,{"$f":"\"from \"&'T7'!P173","v":"from T7.43"}]
["T8.5",null,null,{"$f":"\"repayment of \"&Tax_year&\" tax in box 21.6 in the Trust and\"","v":"repayment of 2022-23 tax in box 21.6 in the Trust and"},null,null,null,null,{"$f":"\"Income Tax and Capital Gains Tax due for \"&Tax_year","v":"Income Tax and Capital Gains Tax due for 2022-23"},null,{"$f":"A1","v":"T8.1"},{"$f":"T7.43","v":0}]
["T8.6",null,null,"Estate Tax Return. Do not include any repayments from",null,null,null,null,null,null,"This box can be negative"]
["T8.7",null,null,"trading losses carried back to an earlier year."]
["T8.8",null,null,null,null,null,null,null,null,null,null,{"$f":"\"from box \"&'Q10-Q21'!L28","v":"from box 21.6"}]
["T8.9",null,"Box T8.3","An adjustment may be required to increase",null,null,{"$f":"Tax_year&\" tax already refunded\"","v":"2022-23 tax already refunded"},null,null,null,{"$f":"A3","v":"T8.2"},{"$f":"box21.6","v":0}]
["T8.10",null,null,{"$f":"\"the tax for \"&Tax_year&\" because:\"","v":"the tax for 2022-23 because:"}]
["T8.11",null,null,"• you claim farmers' averaging, or",null,null,"Any adjustment increasing the tax due, ",null,null,null,null,{"$f":"\"from box \"&'Q10-Q21'!L20","v":"from box 17.2"}]
["T8.12",null,null,"• you claim averaging of literary or artistic income, or",null,null,"calculated by reference to earlier years",null,null,null,{"$f":"A4","v":"T8.3"},{"$f":"box17.2","v":0}]
["T8.13",null,null,"• you claim to pay tax on post-cessation receipts by",null,null,{"$f":"\"(see notes and on on the Trust and Estate Tax Return)\"","v":"(see notes and on on the Trust and Estate Tax Return)"},null,null,null,null,null,null,null,{"$f":"K8&\" + \"&K12&\" + \"&K15","v":"T8.1 + T8.2 + T8.3"}]
["T8.14",null,null,"reference to the year the business ceased.",null,null,{"$f":"\"Copy this figure to \"&'Q10-Q21'!L20&\" in the Trust and Estate Return\"","v":"Copy this figure to 17.2 in the Trust and Estate Return"},null,null,null,null,null,null,{"$f":"A7","v":"T8.4"},{"$f":"T8.1+T8.2+T8.3","v":0}]
["T8.15",null,null,"Calculate the difference between the actual liability for",null,null,null,null,null,null,null,null,null,"This box can be negative"]
[null,null,null,"the earlier year, and the liability that would have arisen"]
[null,null,null,"for the earlier year if the averaged profit or post-cessation"]
[null,null,null,"receipt had been included in the Trust and Estate"]
[null,null,null,"Tax Return for that year. Work out the increase in tax by",null,null,"Any adjustment reducing the tax due, "]
[null,null,null,"reference to the tax rate and circumstances for the earlier",null,null,"calculated by reference to earlier years",null,null,null,null,{"$f":"\"from box \"&'Q10-Q21'!L22","v":"from box 17.4"}]
[null,null,null,"year. Include any entry in box 1L.79 of the 'Trust and",null,null,{"$f":"\"(see notes and on the Trust and Estate Tax Return,\"","v":"(see notes and on the Trust and Estate Tax Return,"},null,null,null,{"$f":"A8","v":"T8.5"},{"$f":"box17.4","v":0}]
[null,null,null,"Estate Lloyd's Underwriters' pages. Enter the amount in",null,null,"tick box 17.3 and copy this figure"]
[null,null,null,"box T8.3. Copy this figure to box 17.2 in the Trust and",null,null,{"$f":"\" to \"&'Q10-Q21'!L22&\" in the Trust and Estate Return)\"","v":" to 17.4 in the Trust and Estate Return)"}]
[null,null,null,"Estate Tax Return.",null,null,null,null,null,null,null,{"$f":"\"from box \"&'Q10-Q21'!L24","v":"from box 17.9"}]
[null,null,null,{"$f":"\"The adjustment relates to \"&Tax_year&\", even though it is\"","v":"The adjustment relates to 2022-23, even though it is"},null,null,{"$f":"\"any \"&next_year&\" repayment (see notes)\"","v":"any 2023-24 repayment (see notes)"},null,null,null,{"$f":"A9","v":"T8.6"},{"$f":"box17.9","v":0}]
[null,null,null,"calculated by reference to the circumstances of the"]
[null,null,null,"earlier year. If you need help, ask us or your tax adviser.",null,null,null,null,null,null,null,null,null,null,{"$f":"K24&\" + \"&K28&\" + \"&K31","v":"T8.5 + T8.6 + T8.7"}]
[null,null,null,null,null,null,"Payments already made",null,null,null,{"$f":"A10","v":"T8.7"},null,null,{"$f":"A11","v":"T8.8"},{"$f":"T8.5+T8.6+T8.7","v":0}]
[null,null,"Box T8.5","An adjustment may be required to decrease",null,null,"(from your Statements of Account)"]
[null,null,null,{"$f":"\"the tax for \"&Tax_year&\", calculated by reference to an earlier\"","v":"the tax for 2022-23, calculated by reference to an earlier"},null,null,null,null,null,null,null,null,null,null,{"$f":"N17&\" minus \"&N31","v":"T8.4 minus T8.8"}]
[null,null,null,"year, because:",null,null,{"$f":"\"Tax payable for \"&Tax_year","v":"Tax payable for 2022-23"},null,null,null,null,null,null,{"$f":"A12","v":"T8.9"},{"$f":"T8.4-T8.8","v":0}]
[null,null,null,"• you are claiming loss relief calculated by reference to",null,null,null,null,null,null,null,null,null,"This box can be negative"]
[null,null,null,"your income of an earlier year or years, or",null,null,{"$f":"\"If box \"&N34&\" is positive, this is the tax you owe\"","v":"If box T8.9 is positive, this is the tax you owe"}]
[null,null,null,"• you are claiming farmers' averaging.",null,null,{"$f":"\"If box \"&N34&\" is negative, this is the tax we owe you\"","v":"If box T8.9 is negative, this is the tax we owe you"}]
[null,null,null,"Do not include losses for which you have previously"]
[null,null,null,"claimed relief. Calculate the difference between the",null,{"$f":"\"CALCULATION OF PAYMENT ON ACCOUNT FOR \"&next_year","v":"CALCULATION OF PAYMENT ON ACCOUNT FOR 2023-24"}]
[null,null,null,"actual liability for the earlier year, and the liability that"]
[null,null,null,"would have arisen for the earlier year if the loss or",null,null,{"$f":"\"If \"&'T7'!P71&\" < £1,000 then Payment on Account (box \"&N67&\") = 0\"","v":"If T7.27 < £1,000 then Payment on Account (box T8.14) = 0"}]
[null,null,null,"averaged profits had been included in the Trust and",null,null,"Else"]
[null,null,null,"Estate Tax Return for that year. Work out the decrease in"]
[null,null,null,"tax by reference to the tax rate and circumstances for",null,null,null,null,null,null,null,{"$f":"\"from \"&'T7'!P71","v":"from T7.27"}]
[null,null,null,"the earlier year. Enter it in box T8.5. Copy this figure to",null,null,{"$f":"\"Income Tax bill for \"&Tax_year","v":"Income Tax bill for 2022-23"},null,null,null,{"$f":"A13","v":"T8.10"},{"$f":"T7.27","v":0}]
[null,null,null,"box 17.4 and tick box 17.3 in the Trust and Estate",null,null,null,null,null,null,"This box can be negative"]
[null,null,null,"Tax Return.",null,null,{"$f":"\"If box \"&K45&\" is less than £\"&POA_limit&\", you do not need to make payments on account. Tick box 17.6\"","v":"If box T8.10 is less than £1000, you do not need to make payments on account. Tick box 17.6"}]
[null,null,null,{"$f":"\"The adjustment relates to \"&Tax_year&\" even though it is\"","v":"The adjustment relates to 2022-23 even though it is"},null,null,"in the Trust and Estate Tax Return. Otherwise, leave box 17.6 blank and continue."]
[null,null,null,"calculated by reference to the circumstances of the"]
[null,null,null,"earlier year. If you need help, ask us or your tax adviser.",null,null,"Tax deducted at source,",null,null,null,null,{"$f":"'T7'!L30&\" + \"&'T7'!L60&\" + \"&'T7'!P68","v":"T7.10 + T7.24 + T7.26"}]
[null,null,null,null,null,null,"notional tax, tax credit, etc.",null,null,null,{"$f":"A14","v":"T8.11"},{"$f":"T7.10+T7.24+T7.26","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"K45&\" + \"&K51","v":"T8.10 + T8.11"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A15","v":"T8.12"},{"$f":"T8.10+T8.11","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"K54&\" x 20%\"","v":"T8.12 x 20%"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A16","v":"T8.13"},{"$f":"TRUNC((T8.12*20%)+0.0099,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,{"$f":"\"If box \"&K45&\" is less than \"&K57&\", you do not need to make payments on account. Tick box 17.6\"","v":"If box T8.10 is less than T8.13, you do not need to make payments on account. Tick box 17.6"}]
[null,null,null,null,null,null,"in the Trust and Estate Tax Return. Otherwise, leave box 17.6 blank and continue."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&K45&\" < \"&K57","v":"if T8.10 < T8.13"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N67&\" = 0 (zero)\"","v":"T8.14 = 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K45&\" x 50%\"","v":"T8.10 x 50%"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,{"$f":"\"The amount of each payment on account for \"&next_year","v":"The amount of each payment on account for 2023-24"},null,null,null,null,null,null,{"$f":"A17","v":"T8.14"},{"$f":"IF(T8.10<1000,0,IF(T8.10<T8.13,0,TRUNC(T8.10*50%,2)))","v":0},"pdown"]
[]
[null,null,null,null,null,null,"End if"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N34&\" + \"&N67","v":"T8.9 + T8.14"}]
[null,null,null,null,null,null,{"$f":"\"Payment due by 31 January \"&BCD_year","v":"Payment due by 31 January 2024"},null,null,null,null,null,null,{"$f":"A18","v":"T8.15"},{"$f":"T8.9+T8.14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"This box can be negative"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"If box \"&N71&\" is positive, this is the tax you owe\"","v":"If box T8.15 is positive, this is the tax you owe"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"If box \"&N71&\" is negative, this is the tax we owe you\"","v":"If box T8.15 is negative, this is the tax we owe you"}]

{"sheet":"T9","index":18,"n_rows":73,"n_cols":25,"rows_kept":73,"cut":false,"hidden":false,"merged":[[20,11,21,13]]}
[9,{"$f":"\"Stage \"&A1&\": calculation of tax pool, for \"&Tax_year","v":"Stage 9: calculation of tax pool, for 2022-23"}]
["T9.1",null,"This section should be completed by trustees who have made discretionary payments to "]
["T9.2",null,"beneficiaries (see question 14 on the Tax Return)"]
["T9.3"]
["T9.4",null,"When you make discretionary payments that are income in the hands of the beneficiaries, those payments carry"]
["T9.5",null,"a tax credit. The tax credits have to be matched as far as possible with the tax payable by you on the trust income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M53&\" minus \"&M73","v":"T9.10 minus T9.19"}]
["T9.6",null,"or tax credits attached to the income you have received. If the tax credits attaching to the payments to beneficiaries",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A21","v":"T9.20"},{"$f":"IF(SIT_tax_pool,\"\",MAX(0,T9.10-T9.19))","v":0}]
["T9.7",null,"exceed the total of tax credits and tax payments (the tax pool), you have to pay the difference to us."]
["T9.8",null,"Foreign tax credit relief, non-payable tax credits on dividends and notional tax on life policy gains are not available",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"End If"]
["T9.9",null,"for repayment and cannot be used to frank tax credits allowed to beneficiaries."]
["T9.10",null,"The calculation excludes from the tax pool the proportion of such foreign tax and notional tax credits which relates",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"higher of \"&M28&\" and (\"&M34&\" or \"&X7&\")\"","v":"higher of T9.1 and (T9.3 or T9.20)"}]
["T9.11",null,"to income which is to be accumulated or is payable at the trustees' discretion. Any excess of the tax credits attaching to",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pool available",null,{"$f":"A22","v":"T9.21"},{"$f":"IF(N31>0,MAX(T9.1,T9.3),MAX(T9.1,T9.20))","v":0}]
["T9.12",null,"payments to beneficiaries over your available tax credits and tax payments (the tax pool) is carried back to Stage 7 and"]
["T9.13",null,{"$f":"\"added to the tax bill for \"&Tax_year&\". Any excess in the tax pool is carried forward to the tax pool for the tax year \"&next_year&\".\"","v":"added to the tax bill for 2022-23. Any excess in the tax pool is carried forward to the tax pool for the tax year 2023-24."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'T7'!L26","v":"from T7.9"}]
["T9.14",null,"Tax paid in a year when the trustees are non-resident does not enter the tax pool.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief for finance costs",{"$f":"A23","v":"T9.22A"},{"$f":"IF(Resident,T7.9,0)","v":0}]
["T9.15"]
["T9.16",null,"If any box in this section is negative substitute zero (‘0’)"]
["T9.17",null,"pdown – truncate to 2 decimal places (to leave pounds and pence)"]
["T9.18"]
["T9.19"]
["T9.20",null,"If 8.12 = ‘Y’ and box 13A.1 is null ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from box \"&'Q10-Q21'!G9","v":"from box  10.1B"}]
["T9.21",null,"     Or trust-type is not RAT-rate",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Vulnerable beneficiary relief",{"$f":"A24","v":"T9.22"},{"$f":"IF(Resident,box10.1B,0)","v":0}]
["T9.22A",null,"     Or box 6.2 =Y then   "]
["T9.22",null,"Set boxes T9.1 to T9.29 to zero",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from box \"&'Q10-Q21'!G11","v":"from box  10.1C"},null,null,null,{"$f":"T15&\" + \"&T22&\" + \"&T25","v":"T9.22A + T9.22 + T9.23"}]
["T9.23",null,"Else",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Employee benefit relief ",{"$f":"A25","v":"T9.23"},{"$f":"IF(Resident,box10.1C,0)","v":0},null,null,{"$f":"A26","v":"T9.24"},{"$f":"T9.22A+T9.22+T9.23","v":0}]
["T9.24",null,"If trust-type = RAT-rate and box 6.2 = N then"]
["T9.25",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from box \"&'Q10-Q21'!L11","v":"from box 14.15"},null,null,null,null,null,null,null,null,null,null,{"$f":"X12&\" minus \"&X25","v":"T9.21 minus T9.24"}]
["T9.26",null,null,null,null,null,null,null,null,null,"Amount of tax pool brought forward",null,{"$f":"A2","v":"T9.1"},{"$f":"IF(Resident,box14.15,0)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"A27","v":"T9.25"},{"$f":"MAX(0,T9.21-T9.24)","v":0}]
["T9.27"]
["T9.28",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from box \"&'Q10-Q21'!G32","v":"from box 13A.1"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"total boxes \"&'Q10-Q21'!L3&\" + \"&'Q10-Q21'!L4&\" + \"&'Q10-Q21'!L5&\" + \"&'Q10-Q21'!L6&\" + \"&'Q10-Q21'!L7&\" + \"&'Q10-Q21'!L8&\" + \"&'Q10-Q21'!L9","v":"total boxes 14.2 + 14.4 + 14.6 + 14.8 + 14.1 + 14.12 + 14.14"}]
["T9.29",null,null,null,null,null,null,null,null,null,"Amount of tax pool applicable to income that is not settlor interested",null,{"$f":"A3","v":"T9.2"},{"$f":"IF(Resident,box13A.1,0)","v":0},null,null,null,null,null,null,null,"Tax on payments to beneficiaries",null,{"$f":"A28","v":"T9.26"},{"$f":"IF(Resident,box14.2+box14.4+box14.6+box14.8+box14.10+box14.12+box14.14,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M28&\" + \"&M31","v":"T9.1 + T9.2"},null,null,null,null,null,null,null,null,null,null,{"$f":"X31&\" multipled by \"&Trust_rate*100&\"/\"&(1-Trust_rate)*100","v":"T9.26 multipled by 45/55"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A4","v":"T9.3"},{"$f":"T9.1+T9.2","v":0},null,null,null,null,null,null,null,null,null,{"$f":"A29","v":"T9.27"},{"$f":"TRUNC(T9.26*(Trust_rate/(1-Trust_rate)),2)","v":0}]
[]
[null,null,{"$f":"\"If you have completed box 8.12 ignore boxes \"&M41&\" to \"&X7&\" and continue from box \"&X12","v":"If you have completed box 8.12 ignore boxes T9.4 to T9.20 and continue from box T9.21"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"X28&\" minus \"&X34","v":"T9.25 minus T9.27"}]
[null,null,{"$f":"\"otherwise continue from box \"&M41","v":"otherwise continue from box T9.4"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax pool to carry forward to next year",null,{"$f":"A30","v":"T9.28"},{"$f":"MAX(0,T9.25-T9.27)","v":0}]
[{"$f":"box13A.1>0","v":false},null,"If 8.12 = Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(if negative amount enter zero)"]
[null,null,{"$f":"\"Set boxes \"&M41&\" to \"&X7&\" = zero\"","v":"Set boxes T9.4 to T9.20 = zero"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"X34&\" minus \"&X28","v":"T9.27 minus T9.25"}]
[null,null,"Else",null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'T3'!R34","v":"from T3.29"},null,null,null,null,null,null,null,"Additional tax due",null,{"$f":"A31","v":"T9.29"},{"$f":"MAX(0,T9.27-T9.25)","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Trust rate tax charged on dividend type income",null,{"$f":"A5","v":"T9.4"},{"$f":"IF(Resident,IF(SIT_tax_pool,\"\",T3.29),0)","v":0},null,null,null,null,null,null,null,"(if negative amount enter zero)",null,null,{"$f":"\"Copy to \"&'T7'!L57","v":"Copy to T7.22"}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"'T3'!O14&\" minus \"&'T3'!O22","v":"T3.20 minus T3.24"},null,null,{"$f":"J44&\" x BR_rate \"&BR_rate*100&\"%\"","v":"T9.5 x BR_rate 20%"},null,null,null,null,null,null,null,null,null,"Else"]
[null,null,null,null,null,null,null,null,"Non-savings income etc. in standard rate band",{"$f":"A6","v":"T9.5"},{"$f":"IF(Resident,IF(SIT_tax_pool,\"\",MAX(0,T3.20-T3.24)),0)","v":0},null,{"$f":"A7","v":"T9.6"},{"$f":"IF(SIT_tax_pool,\"\",TRUNC(T9.5*BR_rate,2))","v":0},"pdown",null,null,null,null,null,null,null,null,{"$f":"\"Set \"&X40&\" to zero\"","v":"Set T9.29 to zero"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"End If"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'T3'!R31","v":"from T3.28"},null,null,null,null,null,null,null,null,null,"End If"]
[null,null,null,null,null,null,null,null,null,null,"Tax charged on income and deemed income at the trust rate",null,{"$f":"A8","v":"T9.7"},{"$f":"IF(Resident,IF(SIT_tax_pool,\"\",T3.28),0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&'T3'!R14&\" and \"&'T3'!R18","v":"lower of T3.21 and T3.23"},null,null,{"$f":"J50&\" x DivBR_rate \"&DivBR_rate*100&\"%\"","v":"T9.8 x DivBR_rate 8.75%"}]
[null,null,null,null,null,null,null,null,"Dividends covered by the Standard Rate Band ",{"$f":"A9","v":"T9.8"},{"$f":"IF(Resident,IF(SIT_tax_pool,\"\",MIN(T3.21,T3.23)),0)","v":0},null,{"$f":"A10","v":"T9.9"},{"$f":"IF(SIT_tax_pool,\"\",TRUNC(T9.8*DivBR_rate,2))","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M28&\" + \"&M41&\" + \"&M44&\" + \"&M47&\" + \"&M50","v":"T9.1 + T9.4 + T9.6 + T9.7 + T9.9"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A11","v":"T9.10"},{"$f":"IF(SIT_tax_pool,\"\",T9.1+T9.4+T9.6+T9.7+T9.9)","v":0}]
[]
[null,null,null,null,null,null,null,{"$f":"\"from \"&'T6'!N25","v":"from T6.8"}]
[null,null,null,null,null,"non repayable tax on dividend type income",{"$f":"A12","v":"T9.11"},{"$f":"IF(Resident,IF(SIT_tax_pool,\"\",T6.8),0)","v":0}]
[]
[null,null,null,null,null,null,null,{"$f":"\"from \"&'T3'!R40","v":"from T3.31"}]
[null,null,null,null,null,"Tax charged on dividend type income not",{"$f":"A13","v":"T9.12"},{"$f":"IF(Resident,IF(SIT_tax_pool,\"\",T3.31),0)","v":0}]
[null,null,null,null,null,"charged at the trust dividend rate",null,null,null,null,{"$f":"G56&\" minus \"&G59","v":"T9.11 minus T9.12"}]
[null,null,null,null,null,null,null,null,null,{"$f":"A14","v":"T9.13"},{"$f":"IF(SIT_tax_pool,\"\",MAX(0,T9.11-T9.12))","v":0}]
[]
[null,null,null,null,null,null,null,{"$f":"\"from \"&'T6'!N32","v":"from T6.12"}]
[null,null,null,null,null,"non repayable tax on deemed income",{"$f":"A15","v":"T9.14"},{"$f":"IF(Resident,IF(SIT_tax_pool,\"\",T6.12),0)","v":0}]
[]
[null,null,null,null,{"$f":"\"smaller of \"&'T3'!O18&\" and \"&'T6'!H32","v":"smaller of T3.22 and T6.11"},null,null,{"$f":"D67&\" x BR_rate \"&BR_rate*100&\"%\"","v":"T9.15 x BR_rate 20%"},null,null,{"$f":"G64&\" minus \"&G67","v":"T9.14 minus T9.16"}]
[null,null,null,{"$f":"A16","v":"T9.15"},{"$f":"IF(Resident,IF(SIT_tax_pool,\"\",MIN(T3.22,T6.11)),0)","v":0},null,{"$f":"A17","v":"T9.16"},{"$f":"IF(SIT_tax_pool,\"\",TRUNC(T9.15*BR_rate,2))","v":0},"pdown",{"$f":"A18","v":"T9.17"},{"$f":"IF(SIT_tax_pool,\"\",MAX(0,T9.14-T9.16))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"from box \"&'Q4-Q5'!F35","v":"from box  4.9A"}]
[null,null,null,null,null,null,null,null,"foreign tax credit relief",{"$f":"A19","v":"T9.18"},{"$f":"IF(Resident,IF(SIT_tax_pool,\"\",box4.9A),0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J61&\" + \"&J67&\" + \"&J70","v":"T9.13 + T9.17 + T9.18"}]
[null,null,null,null,null,null,null,null,null,null,"Total deduction of non repayable tax etc.",null,{"$f":"A20","v":"T9.19"},{"$f":"IF(SIT_tax_pool,\"\",T9.13+T9.17+T9.18)","v":0}]

{"sheet":"T23","index":19,"n_rows":69,"n_cols":10,"rows_kept":69,"cut":false,"hidden":false,"merged":[]}
[23,"Pension payment charges"]
["T23.1"]
["T23.2","If any box in this section is negative substitute zero (‘0’)"]
["T23.3","£down – truncate pence to leave integer pounds"]
["T23.4","pdown – truncate to 2 decimal places (to leave pounds and pence)"]
["T23.5"]
["T23.6",null,{"$f":"\"If trust-type = personal representative and boxes \"&'Q23'!G4&\" to \"&'Q23'!G15&\" >0 \"","v":"If trust-type = personal representative and boxes 23.1 to 23.6 >0 "}]
["T23.7"]
["T23.8"]
["T23.9"]
["T23.10"]
["T23.11","Unauthorised payments",null,null,{"$f":"\"from box \"&'Q23'!G4","v":"from box 23.1"},null,null,null,{"$f":"D13&\" x Overseas_surcharge \"&Overseas_surcharge*100&\"%\"","v":"T23.1 x Overseas_surcharge 25%"}]
["T23.12",null,"'Not subject to Surcharge' amount",{"$f":"A2","v":"T23.1"},{"$f":"TRUNC(box23.1,0)","v":0},"£down",null,{"$f":"A3","v":"T23.2"},{"$f":"TRUNC(T23.1*Overseas_surcharge,2)","v":0},"pdown"]
["T23.13"]
["T23.14",null,null,null,{"$f":"\"from box \"&'Q23'!D6","v":"from box 23.2"},null,null,null,{"$f":"\"lower of \"&H13&\" and \"&D16","v":"lower of T23.2 and T23.3"}]
["T23.15",null,"'Subject to Surcharge' amount",{"$f":"A4","v":"T23.3"},{"$f":"TRUNC(box23.2,0)","v":0},"£down",null,{"$f":"A5","v":"T23.4"},{"$f":"MIN(T23.2,T23.3)","v":0}]
["T23.16"]
["T23.17",null,null,null,null,null,null,null,{"$f":"H13&\" minus \"&H16","v":"T23.2 minus T23.4"}]
["T23.18",null,"Overseas transfer charge due",null,null,null,null,{"$f":"A6","v":"T23.5"},{"$f":"MAX(0,T23.2-T23.4)","v":0}]
["T23.19"]
["T23.20","Pension payment charges"]
["T23.21"]
["T23.22","Unauthorised payments",null,null,{"$f":"\"from box \"&'Q23'!G8","v":"from box 23.3"},null,null,null,{"$f":"D24&\" x Pen_Upayts \"&Pen_Upayts*100&\"%\"","v":"T23.6 x Pen_Upayts 40%"}]
["T23.23",null,"'Not subject to Surcharge' amount",{"$f":"A7","v":"T23.6"},{"$f":"TRUNC('Q23'!H8,0)","v":0},"£down",null,{"$f":"A8","v":"T23.7"},{"$f":"TRUNC(T23.6*Pen_Upayts,0)","v":0},"pdown"]
["T23.24"]
["T23.25",null,null,null,{"$f":"\"from box \"&'Q23'!G10","v":"from box 23.4"},null,null,null,{"$f":"D27&\" x Upayts_surcharge \"&Upayts_surchage*100&\"%\"","v":"T23.8 x Upayts_surcharge 55%"}]
["T23.26",null,"'Subject to Surcharge' amount",{"$f":"A9","v":"T23.8"},{"$f":"TRUNC('Q23'!H10,0)","v":0},"£down",null,{"$f":"A10","v":"T23.9"},{"$f":"TRUNC(T23.8*Upayts_surchage,2)","v":0},"pdown"]
["T23.27"]
[null,null,null,null,null,null,null,null,{"$f":"\"Unauthorised payment charge and surcharge (\"&H24&\" + \"&H27&\")\"","v":"Unauthorised payment charge and surcharge (T23.7 + T23.9)"}]
[null,null,null,null,null,null,null,{"$f":"A11","v":"T23.10"},{"$f":"T23.7+T23.9","v":0}]
[]
[null,null,null,null,{"$f":"\"from box \"&'Q23'!D12","v":"from box 23.5"},null,null,null,{"$f":"\"lower of \"&H30&\" and \"&D33","v":"lower of T23.10 and T23.11"}]
[null,null,"Foreign tax deducted",{"$f":"A12","v":"T23.11"},{"$f":"'Q23'!E12","v":0},null,null,{"$f":"A13","v":"T23.12"},{"$f":"MIN(T23.10,T23.11)","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"H30&\" minus \"&H33","v":"T23.10 minus T23.12"}]
[null,null,null,null,null,null,"Unauthorised payment charge and surcharge due",{"$f":"A14","v":"T23.13"},{"$f":"MAX(0,T23.10-T23.12)","v":0}]
[]
[null,"(Overseas) short service refund charge"]
[null,null,"Taxable short service refund of contributions ",null,{"$f":"\"from box \"&'Q23'!G15","v":"from box 23.6"}]
[null,null,"from an overseas pension scheme",{"$f":"A15","v":"T23.14"},{"$f":"TRUNC('Q23'!H15,0)","v":0},"£down"]
[]
[]
[null,null,"Short service refund Lower Rate band",{"$f":"A16","v":"T23.15"},{"$f":"SSR_lower_band","v":20000}]
[]
[null,null,null,null,null,null,null,null,{"$f":"D46&\" x SSR_lower_rate \"&SSR_lower_rate*100&\"%\"","v":"T23.16 x SSR_lower_rate 20%"}]
[null,null,{"$f":"\"lower of \"&D40&\" and \"&D43","v":"lower of T23.14 and T23.15"},{"$f":"A17","v":"T23.16"},{"$f":"MIN(T23.14,T23.15)","v":0},null,null,{"$f":"A18","v":"T23.17"},{"$f":"TRUNC(T23.16*SSR_lower_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,{"$f":"D49&\" x SSR_higher_rate \"&SSR_higher_rate*100&\"%\"","v":"T23.18 x SSR_higher_rate 50%"}]
[null,null,{"$f":"D40&\" minus \"&D46","v":"T23.14 minus T23.16"},{"$f":"A19","v":"T23.18"},{"$f":"MAX(0,T23.14-T23.16)","v":0},null,null,{"$f":"A20","v":"T23.19"},{"$f":"TRUNC(T23.18*SSR_higher_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,{"$f":"H46&\" + \"&H49","v":"T23.17 + T23.19"}]
[null,null,null,null,null,null,"Short service refund charge",{"$f":"A21","v":"T23.20"},{"$f":"T23.17+T23.19","v":0}]
[]
[null,"Overseas special tax charges due"]
[null,null,"Taxable lump sum death benefit payment ",null,{"$f":"\"from box \"&'Q23'!G18","v":"from box 23.7"},null,null,null,{"$f":"D56&\" x SLSDB_rate \"&SLSDB_rate*100&\"%\"","v":"T23.21 x SLSDB_rate 45%"}]
[null,null,"from an overseas pension scheme",{"$f":"A22","v":"T23.21"},{"$f":"TRUNC('Q23'!H18,0)","v":0},"£down",null,{"$f":"A23","v":"T23.22"},{"$f":"TRUNC(T23.21*SLSDB_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,{"$f":"H52&\" + \"&H56","v":"T23.20 + T23.22"}]
[null,null,null,null,null,null,null,{"$f":"A24","v":"T23.23"},{"$f":"T23.20+T23.22","v":0}]
[]
[null,null,null,null,{"$f":"\"from box \"&'Q23'!D23","v":"from box 23.8"},null,null,null,{"$f":"\"lower of \"&H59&\" and \"&D62","v":"lower of T23.23 and T23.24"}]
[null,null,"Foreign tax deducted",{"$f":"A25","v":"T23.24"},{"$f":"'Q23'!E23","v":0},null,null,{"$f":"A26","v":"T23.25"},{"$f":"MIN(T23.23,T23.24)","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"H59&\" minus \"&H62","v":"T23.23 minus T23.25"}]
[null,null,null,null,null,null,"Special lump sum death benefit charge due",{"$f":"A27","v":"T23.26"},{"$f":"MAX(0,T23.23-T23.25)","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"H19&\" + \"&H36&\" + \"&H65","v":"T23.5 + T23.13 + T23.26"}]
[null,null,null,null,null,null,null,{"$f":"A28","v":"T23.27"},{"$f":"T23.5+T23.13+T23.26","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"\"Copy box \"&H68&\" to box \"&'T7'!L51","v":"Copy box T23.27 to box T7.18"}]

{"sheet":"Test Cases","index":20,"n_rows":57,"n_cols":123,"rows_kept":57,"cut":false,"hidden":false,"merged":[]}
[51]
[]
["Selected",null,null,null,null,null,null,null,"Number of recorded test cases",{"$f":"data!K1","v":50}]
["Case",null,null,null,null,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122]
["Number",null,null,null,null,"Q1-Q3",{"$f":"COUNTIF(G7:AA7,\">0\")","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Q4-Q5",{"$f":"COUNTIF(AB7:BE7,\">0\")","v":2},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Q6","Q8",null,null,"Q9",{"$f":"COUNTIF(BJ7:CC7,\">0\")","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Q10-Q21",{"$f":"COUNTIF(CD7:DA7,\">0\")","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Q17",null,null,null,null,null,"Q21",null,"Q23",{"$f":"COUNTIF(DJ7:DR7,\">0\")","v":0}]
[32,"Notes",null,null,null,"1.85","1.92","1.97","1.98","1L.8","1L.14","1L.17","1L.25","1L.53","1L.85","1L.91","2.15","2.22","2.24","3.15(1)","3.15(2)","3.21","3.22","3.42","3.43","3.46","3.47","4.1A","4.1","4.2A","4.2","4.2B","4.2C","4.3","4.4","4.4A","4.4B","4.5","4.6","4.8","4.9","4.9A","4.10","4.10A","4.30A","4.37A","5.6","5.8","5.8A","5.14","5.16","5.17","5.17A","5.36","5.36A","5.36B","5.37","6.2","8.2","8.4","8.16","9.1","9.3","9.4","9.5","9.6","9.8","9.9","9.10","9.11","9.12","9.13","9.14","9.16","9.18","9.19","9.21","9.23","9.24","9.26","9a.1","10.1A","10.3A","10.4A","10.6A","10.7A","10.1B","10.1C","11.2","13.7","13.11","13.13","13.17","13.19","13.20","13.21","13A.1","14.2","14.4","14.6","14.8","14.10","14.12","14.14","14.15","17","17.1","17.2","17.4","17.9","17.10","21.6","21.6B","23.1","23.2","23.3","23.4","23.5","23.6","23.7","23.7A","23.8"]
["Test case",null,"17.1 (Cust Calc)","Output Calc","POA",{"$f":"IF(VLOOKUP($A$6,$A$8:F57,F4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:F57,F4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:G57,G4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:G57,G4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:H57,H4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:H57,H4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:I57,I4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:I57,I4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:J57,J4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:J57,J4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:K57,K4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:K57,K4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:L57,L4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:L57,L4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:M57,M4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:M57,M4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:N57,N4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:N57,N4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:O57,O4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:O57,O4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:P57,P4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:P57,P4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:Q57,Q4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:Q57,Q4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:R57,R4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:R57,R4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:S57,S4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:S57,S4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:T57,T4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:T57,T4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:U57,U4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:U57,U4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:V57,V4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:V57,V4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:W57,W4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:W57,W4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:X57,X4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:X57,X4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:Y57,Y4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:Y57,Y4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:Z57,Z4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:Z57,Z4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AA57,AA4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AA57,AA4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AB57,AB4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AB57,AB4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AC57,AC4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AC57,AC4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AD57,AD4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AD57,AD4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AE57,AE4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AE57,AE4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AF57,AF4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AF57,AF4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AG57,AG4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AG57,AG4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AH57,AH4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AH57,AH4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AI57,AI4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AI57,AI4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AJ57,AJ4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AJ57,AJ4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AK57,AK4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AK57,AK4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AL57,AL4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AL57,AL4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AM57,AM4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AM57,AM4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AN57,AN4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AN57,AN4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AO57,AO4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AO57,AO4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AP57,AP4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AP57,AP4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AQ57,AQ4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AQ57,AQ4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AR57,AR4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AR57,AR4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AS57,AS4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AS57,AS4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AT57,AT4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AT57,AT4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AU57,AU4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AU57,AU4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AV57,AV4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AV57,AV4,TRUE))","v":18721},{"$f":"IF(VLOOKUP($A$6,$A$8:AW57,AW4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AW57,AW4,TRUE))","v":6963.88},{"$f":"IF(VLOOKUP($A$6,$A$8:AX57,AX4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AX57,AX4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AY57,AY4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AY57,AY4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:AZ57,AZ4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:AZ57,AZ4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BA57,BA4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BA57,BA4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BB57,BB4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BB57,BB4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BC57,BC4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BC57,BC4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BD57,BD4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BD57,BD4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BE57,BE4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BE57,BE4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BF57,BF4,TRUE)=\"\",\"FALSE\",VLOOKUP($A$6,$A$8:BF57,BF4,TRUE))","v":"FALSE"},{"$f":"IF(VLOOKUP($A$6,$A$8:BG57,BG4,TRUE)=\"\",\"FALSE\",VLOOKUP($A$6,$A$8:BG57,BG4,TRUE))","v":"FALSE"},{"$f":"IF(VLOOKUP($A$6,$A$8:BH57,BH4,TRUE)=\"\",\"FALSE\",VLOOKUP($A$6,$A$8:BH57,BH4,TRUE))","v":"FALSE"},{"$f":"IF(VLOOKUP($A$6,$A$8:BI57,BI4,TRUE)=\"\",\"FALSE\",VLOOKUP($A$6,$A$8:BI57,BI4,TRUE))","v":true},{"$f":"IF(VLOOKUP($A$6,$A$8:BJ57,BJ4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BJ57,BJ4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BK57,BK4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BK57,BK4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BL57,BL4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BL57,BL4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BM57,BM4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BM57,BM4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BN57,BN4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BN57,BN4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BO57,BO4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BO57,BO4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BP57,BP4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BP57,BP4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BQ57,BQ4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BQ57,BQ4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BR57,BR4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BR57,BR4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BS57,BS4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BS57,BS4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BT57,BT4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BT57,BT4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BU57,BU4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BU57,BU4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BV57,BV4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BV57,BV4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BW57,BW4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BW57,BW4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BX57,BX4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BX57,BX4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BY57,BY4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BY57,BY4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:BZ57,BZ4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:BZ57,BZ4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CA57,CA4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CA57,CA4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CB57,CB4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CB57,CB4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CC57,CC4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CC57,CC4,TRUE))","v":1000},{"$f":"IF(VLOOKUP($A$6,$A$8:CD57,CD4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CD57,CD4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CE57,CE4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CE57,CE4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CF57,CF4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CF57,CF4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CG57,CG4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CG57,CG4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CH57,CH4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CH57,CH4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CI57,CI4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CI57,CI4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CJ57,CJ4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CJ57,CJ4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CK57,CK4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CK57,CK4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CL57,CL4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CL57,CL4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CM57,CM4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CM57,CM4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CN57,CN4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CN57,CN4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CO57,CO4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CO57,CO4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CP57,CP4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CP57,CP4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CQ57,CQ4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CQ57,CQ4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CR57,CR4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CR57,CR4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CS57,CS4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CS57,CS4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CT57,CT4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CT57,CT4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CU57,CU4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CU57,CU4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CV57,CV4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CV57,CV4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CW57,CW4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CW57,CW4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CX57,CX4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CX57,CX4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CY57,CY4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CY57,CY4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:CZ57,CZ4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:CZ57,CZ4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:DA57,DA4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:DA57,DA4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:DB57,DB4,TRUE)=\"\",FALSE,VLOOKUP($A$6,$A$8:DB57,DB4,TRUE))","v":true},{"$f":"IF(VLOOKUP($A$6,$A$8:DC57,DC4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:DC57,DC4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:DD57,DD4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:DD57,DD4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:DE57,DE4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:DE57,DE4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:DF57,DF4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:DF57,DF4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:DG57,DG4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:DG57,DG4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:DH57,DH4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:DH57,DH4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:DI57,DI4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:DI57,DI4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:DJ57,DJ4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:DJ57,DJ4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:DK57,DK4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:DK57,DK4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:DL57,DL4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:DL57,DL4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:DM57,DM4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:DM57,DM4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:DN57,DN4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:DN57,DN4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:DO57,DO4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:DO57,DO4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:DP57,DP4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:DP57,DP4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:DQ57,DQ4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:DQ57,DQ4,TRUE))","v":0},{"$f":"IF(VLOOKUP($A$6,$A$8:DR57,DR4,TRUE)=\"\",0,VLOOKUP($A$6,$A$8:DR57,DR4,TRUE))","v":0}]
[1,"Calc Type  - Trust rate\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc) - taxed UK INT, NS&I, Other SAV, Stock DIV\n9A.1 (amt of SRB) - 500\nQ13 (Inc not liable at Spec trust rates) \nQ17 (Self 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[2,"Calc Type - Trust rate\nQ3 (UK Prop) Hol Let\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc) NS&I INT(Taxed), Other SAV, Bonus Issues W/O\n9A.1 (amt of SRB) - 200\nQ17 (Self 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[3,"Calc Type - Trust rate\nQ4 (For) INT\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc) taxed UK INT\n9A.1 (amt of SRB) - 1000\nQ17 (Self Calc) (+£250 over calculated due to income taxed at 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[4,"Calc Type - Trust rate\nQ3 (UK Prop) IFP profit with RES FIN, RES FIN B/F\nQ5 (CG) Other prop, assets or gains (TC2)\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc) UK DIV\n9A.1 (amt of SRB) - 500\nQ17 (Self 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[5,"Calc Type - Trust rate\nQ1 (Trade)\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc) UK DIVS, DIV dist AUT\n9A.1 (amt of SRB) - 250\nQ13 (Inc not liable at Spec trust rates)\nQ17 (Self Calc)\n17.5 / 17.7 - Claim to reduce POA's - £10000.00\nQ21 (Other 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[7,"Calc Type - other trustee (non-trust rate)\nQ2 (Pship)\nQ5 (CG) Res prop (TC1), Other prop, assets or gains (TC2)\ncomponets for  5.41EG, 5,41QG and 5.41QL\nQ8.15 (Special trust rates - No)\n9A.1 (amt of SRB) - 1000\n\n No POA as IT liability <1000, balance is CGT 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[8,"Calc Type - Trust rate\nQ1 (Trade)\nQ3 (UK Prop) IFP profit\nQ4 (For) INT, DIV, FTCR\nQ5 (CG) Res prop (TC1), PDR tax\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc) Untaxed UK INT, Taxed UK INT, NS&I, DIV dist AUT, Stock DIV\n9A.1 (amt of SRB) - 1000\nQ10A (Relief, annual Pmts and Patent Royalties)\nQ13 (Inc not liable at Spec trust rates)\nQ15A (Capital transactions)\nQ17 (Self Calc) ( +£94995.04 over calculated due to CG tax already paid 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[9,"Calc Type - other trustee (non-trust rate)\nQ4 (For) INT, DIV\nQ5 (CG) losses exceed gain\nQ8.15 (Special trust rates - No)\n9A.1 (amt of SRB) - 500\nQ17 (Self 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[10,"Calc Type - Personal Rep\nQ8.12 (settlor Ben)\nQ9 (Other Inc) Untaxed UK INT, Taxed UK INT. NS&I INT(taxed)\nQ17 (Self calculation)\nQ23 (Estate Pens 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[11,"Calc Type - other trustee (non-trust rate)\nQ9 (Other Inc) DIV\n9A.1 (amt of SRB) - 1000\nQ11 (Annual Pmts)\nQ17 (Self 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[13,"Calc Type - Trust rate\nQ3 (UK Prop) IFP Profit\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc) Untaxed UK INT, Taxed UK Int, NS&I INT(Taxed), Other SAV\n9A.1 (amt of SRB) -1000\nQ13 (Inc not liable at Spec trust rates)\nQ17 (Self 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[14,"Calc Type - other trustee (non-trust rate)\nQ8.15 (Special trust rates - No)\nQ9 (Other Inc) Untaxed UK INT, Taxed UK INT, NS&I INT(Taxed), UK DIVS, DIV dist AUT, Bonus Issues W/O\nQ17 (Self 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[15,"Calc Type - Personal Rep\nQ3 (UK Prop) Hol let x 2\nQ8.2 (admin)\nQ9 (Other Inc) UK DIVS, DIV dist AUT, stock DIV\nQ17 (Self calculation)\nQ23 (Estate Pens 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[16,"Calc Type - Trust rate\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc) UK DIVS\n9A.1 (amt of SRB)- 200\nQ13 (Inc not liable at Spec trust rates)\nQ17 (Self 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[17,"Calc Type - Trust rate\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc) UK DIVS\n9A.1 (amt of SRB) - 1000\nQ10C (EMP Ben trusts - relief)\nQ13 (Inc not liable at Spec trust rates)\nQ14 (Discretionary Pmts)\nQ17 (Self calculation)\n\nEMP BEN REL - refund 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[18,"Calc Type - Trust rate\nQ3 (UK Prop) IFP Profit\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc) Untaxed UK INT, Taxed UK INT, UK DIV\n9A.1 (amt of SRB) - 1000\nQ13 (Inc not liable at Spec trust rates)\nQ17 (Self 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[19,"Calc Type - Trust rate\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc) Taxed UK INT\n9A.1 (amt of SRB) - 1000\nQ13 (Inc not liable at Spec trust rates)\nQ17 (Self 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[21,"Calc Type - Trust rate\nQ4 (For) INT, DIV, FCTR\nQ8.16 (Special trust rates - Yes)\n9A.1 (amt of SRB) - 200\nQ17 (Self 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[22,"Calc Type - Trust rate\nQ8.12 (settlor Ben)\nQ8.16 (Special trust rates - Yes)\n9A.1 (amt of SRB) - 1000\nQ13A (Settlor interest trust)\nQ17 (Self 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[23,"Calc Type - other trustee (non-trust rate)\nQuestion 3.1 - Y\nQuestion 3.5 - Y\nQ17 (Self calculation)\n\nNo income 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[25,"Calc Type - Personal Rep\nQ8.2 (admin)\nQ9 (Other Inc) Untaxed UK INT, Taxed UK INT\nQ10A (Relief, annual Pmts and Patent Royalties)\nQ17 (Self 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[26,"Calc Type - Trust rate\nQ6 (NR)\nQ8.16 (Special trust rates - Yes)\nQ8.18 (Vulnerable Ben Election)\n9A.1 (amt of SRB) - 500\nQ13 (Inc not liable at Spec trust rates)\nQ14 (Discretionary Pmts)\nQ17 (Self 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[27,"Calc Type - Trust rate\nQ8.16 (Special trust rates - Yes)\n9A.1 (amt of SRB) - 500\nQ17 (Self 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[28,"Calc Type - Trust rate\nQ5 (CG) Vul Ben relief, Res prop (TC1), PDR tax\nQ8.16 (Special trust rates - Yes)\nQ8.18 (Vulnerable Ben Election)\nQ17 (Self calculation) ( +£414.00 over calculated as GC tax already 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[29,"Calc Type - Trust rate\nQ5 (CG) Other prop, assets or gains (TC2) BADR,\nQ8.16 (Special trust rates - Yes)\n9A.1 (amt of SRB) - 334\nQ17 (Self calculation)\n\n No POA as IT liability <1000, balance is CGT 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[30,"Calc Type - Trust rate\nQ3 (UK Prop) IFP profit with RES FIN\nQ8.16 (Special trust rates - Yes)\n9A.1 (amt of SRB) - 1000\nQ17 (Self 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[31,"Calc Type - Trust rate\nQ5 (CG) Losses - 5.15 exempt claim made, no gain to set against\nQ8.16 (Special trust rates - Yes)\n9A.1 (amt of SRB) - 1000\n\nCG losses 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[32,"Calc Type - Trust rate\nQ5 (CG) Res prop (TC1), PDR tax\nQ8.16 (Special trust rates - Yes)\n9A.1 (amt of SRB) - 1000\nQ17 (Self calculation)\n\nCGT overpaid balance remains no IT to set off 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[33,"Calc Type - Trust rate\nQ5 (CG) NRCGT Residential, tax paid\nQ6 (NR)\nQ8.16 (Special trust rates - Yes)\n9A.1 (amt of SRB) - 1000\nQ17 (Self 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[34,"Calc Type - Trust rate\nQ3 (UK Prop) IFP profit with RES FIN\nQ8.16 (Special trust rates - Yes)\n9A.1 (amt of SRB) - 1000\nQ17 (Self 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[35,"Calc Type - other trustee (non-trust rate)\nQ4 (For) INT, DIV, Remitted INC\nQ8.15 (Special trust rates - No)\nQ17 (Self 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[36,"Calc Type - Trust rate\nQ4 (For) INT, Remitted INC, RES FIN\nQ8.16 (Special trust rates - Yes)\n9A.1 (amt of SRB) - 1000\nQ17 (Self 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[39,"Calc Type - Trust rate\nQ5 (CG) Vul Ben relief, Other prop, assets or gains (TC2),\nQ8.16 (Special trust rates - Yes)\nQ8.18 (Vulnerable Ben Election)\n9A.1 (amt of SRB) - 1000\nQ17 (Self 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[40,"Calc Type - Trust rate\nQ2 (Pship)\nQ5 (CG) Other prop, assets or gains (TC2),\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc) 9A.1 (amt of SRB) - 1000\nQ17 (Self 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[41,"Calc Type - Trust rate\nQ6 (NR)\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc)  DIV dist AUT\n9A.1 (amt of SRB) - 500\nQ13 (Inc not liable at Spec trust rates\nQ14 (Discretionary Pmts)\nQ17 (Self calculation)\n17.5 / 17.7 - Claim to reduce POA's - 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[43,"Calc Type - Trust rate\nQ5 (CG) losses\nQ8.16 (Special trust rates - Yes)\n9A.1 (amt of SRB) - 500\nQ17 (Self calculation)\n\nCG losses 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[44,"Calc Type - other trustee (non-trust rate)\nQ8.15 (Special trust rates - No)\nQ17 (Self 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[45,"Calc Type - other trustee (non-trust rate)\nQ8.15 (Special trust rates - No)\nQ8.18 (Vulnerable Ben Election)\nQ9 (Other Inc) Untaxed UK INT, UK DIV, DIV dist AUT, stock DIV\n9A.1 (amt of SRB) - 1000\nQ17 (Self 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[46,"Calc Type - Trust rate\nQ1 (Trade)\nQ3 (UK Prop) Hol let, other property, IFP profit with RES FIN, RES FIN B/F\nQ4 (For) Remitted INC, RES FIN\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc) Taxed UK INT\n9A.1 (amt of SRB) - 1000\nQ17 (Self 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[47,"Calc Type - Trust rate\nQ1 (Trade)\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc) Taxed UK INT\n9A.1 (amt of SRB) - 1000\nQ21 (Other 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[48,"Calc Type - Trust rate\nQ5 (CG) Other prop, assets or gains (TC2), BADR, IR\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc)   Untaxed UK INT, UK DIV\n9A.1 (amt of SRB) - 1000\n\nPOA calculated on IT due only - balance 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[49,"Calc Type - Trust rate\nQ5 (CG) NRCGT residential, BADR, tax paid, balance set against IT\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc) Untaxed UK INT\n9A.1 (amt of SRB) - 200\nQ17 (Self calcultion) (+£1820.09 over calculated due to CG  tax already paid not accounted)\n\nCGT overpaid balance remains after CGT overpaid set against 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[50,"Calc Type - Trust rate\nQ5 (CG) NRCGT residential, non-residential, indirect disposal loss, tax paid, balance set against IT\nQ8.16 (Special trust rates - Yes)\nQ9 (Other Inc) Taxed UK INT\n9A.1 (amt of SRB) - 200\nQ17 (Self Calcultion)( +£962.20 over calculated due to CG tax already paid set off not accounted)\n\nCGT overpaid set against and reduces 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["Test Case 5",null,null,null,null,null,null,null,null,null,null,null,null,"1.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,"9.0",null,null,null,null,null,null,null,null,null,null,"9.10","9.11",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.0","13.7","13.8",null,null,null,null,null,null,"13.19","13.20",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,"17.5",null,"17.7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"21.6A",null,null,null,null,null,null,null,null,null,null,null,null,null,"1.1","1.2","1.3","1.4","1.5",null,null,null,null,null,null,null,null,null,"1.14","1.15","1.16","1.17",null,null,null,null,null,null,"1.21","1.22","1.23",null,null,null,null,null,"1.29","1.30",null,null,"1.33","1.34","1.35","1.36","1.37","1.38","1.39","1.40","1.41","1.42","1.43","1.44","1.45","1.46",null,null,"1.49","1.50","1.51","1.52","1.53","1.54","1.55","1.56","1.57","1.58","1.59","1.60","1.61","1.62","1.63","1.64","1.65","1.66",null,"1.68","1.69","1.70","1.71","1.72","1.73","1.74","1.75","1.76",null,null,null,null,null,"1.83",null,null,null,null,null,null,"1.90",null,"1.92",null,null,null,"1.99","1.100",null,null,"1.103",null,"1.105","1.106","1.107","1.108","1.109","1.110","1.111","1.112",null,"1.114","1.115"]
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["Test Case 8",null,null,null,null,null,null,null,null,null,null,null,null,"1.0",null,"3.0","4.0","5.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,"9.0",null,"9.1","9.2","9.3","9.4","9.5",null,null,null,null,null,"9.11","9.12",null,null,null,null,"9.17","9.18","9.19",null,null,null,null,null,null,"9A.1","10A",null,"10.2A","10.3A","10.4A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.0",null,null,null,null,"13.13",null,"13.17",null,"13.19",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"15.0","15.1","15A.0","15A.1","15A.2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.1","1.2","1.3","1.4","1.5",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.29",null,null,null,null,null,null,null,null,"1.38",null,null,null,null,null,null,null,"1.46",null,null,"1.49",null,null,"1.52",null,"1.54",null,"1.56",null,"1.58","1.59",null,null,null,null,"1.64","1.65","1.66",null,null,"1.69",null,null,null,"1.73","1.74","1.75","1.76",null,null,null,null,null,"1.83",null,null,null,null,null,null,"1.90",null,"1.92",null,"1.97",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.20",null,null,null,"3.23","3.24","3.25",null,null,null,null,"3.30","3.31",null,"3.33","3.34",null,null,null,null,null,"3.36","3.38","3.39","3.40",null,"3.42",null,null,null,null,null,null,"4.1.1",null,"4.1.3","4.1.5",null,null,"4.1.6","4.1","4.1.7","4.2.1",null,"4.2.3","4.2.5",null,null,"4.2.6","4.2","4.2.7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.9","4.9A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TC1","5.1.A","5.1AA",null,"5.1.C","5.1.D","5.1.E",null,"5.1.H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.1.ET","5.1.HT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.1",null,null,null,"5.5",null,"5.7","5.8","5.8A",null,null,null,null,null,null,null,null,null,null,"5.18",null,"5.B","5.G","5.C",null,"box N"]
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["Test Case 9",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.0","5.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.15",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,"17.6",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.1.1",null,"4.1.3",null,null,null,"4.1.6","4.1","4.1.7","4.2.1",null,"4.2.3","4.2.5",null,null,"4.2.6","4.2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TC1","5.1.A","5.1.AA",null,"5.1.C","5.1.D","5.1.E",null,"5.1.H","5.1.A","5.1.AA",null,"5.1.C","5.1.D","5.1.E",null,"5.1.H","5.1.A","5.1.AA",null,"5.1.C","5.1.D","5.1.E",null,"5.1.H","5.1.A","5.1.AA",null,"5.1.C","5.1.D","5.1.E",null,"5.1.H","5.1.ET","5.1.HT","TC1 losses","5.2.A","5.2.AA",null,"5.2.C","5.2.D","5.2.E",null,"5.2.H","5.2.ET","5.2.HT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.1","5.2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.B","5.G","5.C","box R",null,null,null,null,null,"5.20","5.21",null,"5.23","5.24",null,"5.26",null,null,"5.29"]
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["Test Case 10",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"23.0",null,"8.2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9.0",null,"9.1","9.2","9.3","9.4",null,"9.6",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,null,null,null,null,"17.10",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"23.6","23.7","23.8"]
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["Test Case 11",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9.0",null,"9.1",null,null,null,null,null,null,null,null,"9.10",null,null,null,"9.14",null,null,null,null,null,null,null,null,"9.23","9.24",null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,"11.0",11.1,"11.2",11.3,"12.0",12.1,"12.2","12.3","12.4","12.5","12.6","12.7","12.8","12.9",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1"]
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["Test Case 12",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.0",null,null,"13.11",null,null,null,null,null,"13.19",null,null,null,null,"14.0","14.1","14.2","14.2A","14.3","14.4","14.4A","14.5","14.6",null,"14.7","14.8",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.20",null,null,null,"3.23","3.24","3.25","3.26",null,"3.28","3.29","3.30","3.31",null,null,null,null,null,null,null,null,null,null,"3.39","3.40",null,"3.42"]
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["Test Case 13",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,"9.0",null,"9.1","9.2","9.3","9.4",null,"9.6","9.7","9.8","9.9",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.0",null,null,"13.11",null,null,null,null,null,"13.19",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.20",null,null,null,"3.23","3.24","3.25",null,null,null,null,"3.30","3.31",null,"3.33","3.34",null,null,null,null,null,"3.36","3.38","3.39","3.40",null,"3.42"]
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["Test Case 14",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.15",null,null,null,"9.0",null,"9.1","9.2","9.3","9.4",null,"9.6",null,null,null,"9.10","9.11",null,"9.13",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,"17.6"]
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["Test Case 15",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.0",null,null,null,null,null,"23.0",null,"8.2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9.0",null,null,null,null,null,null,null,null,null,null,"9.10","9.11","9.12",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,null,null,null,null,"17.10",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FHL?","3.1",null,"3.2",null,null,"3.5",null,"3.7","3.8","3.9",null,null,null,"3.11A","3.11B","3.13",null,"3.15(1)","3.16",null,null,null,"3.1",null,"3.2","3.3",null,null,"3.6",null,"3.8","3.9",null,null,null,null,null,null,null,"3.15(2)",null,null,"3.18",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"23.3","23.4","23.5","23.6","23.7"]
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["Test case 16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,"9.0",null,"9.1",null,null,null,null,null,null,null,null,"9.10",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.0",null,null,null,null,null,null,null,null,"13.19",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,"17.6"]
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["Test Case 17",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,"9.0",null,"9.1",null,null,null,null,null,null,null,null,"9.10",null,null,null,null,"9.15","9.16",null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,"Q10C","10.1C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.0",null,null,null,null,null,null,null,null,"13.19",null,null,null,null,"14.0","14.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"14.15",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1"]
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["Test Case 18",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,"9.0",null,"9.1","9.2","9.3","9.4",null,null,null,null,null,"9.10",null,null,null,null,null,null,null,null,null,null,null,null,null,"9.24",null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.0",null,null,null,null,null,null,null,null,"13.19",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.20",null,null,null,"3.23",null,null,null,null,null,null,null,"3.31",null,null,null,null,null,null,null,null,null,null,"3.39","3.40",null,"3.42"]
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["Test Case 22",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.12",null,null,null,"8.16",null,null,"9.0",null,"9.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13A.0","13A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1"]
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["Test Case 23",null,null,null,null,"Step 1  3.1",null,null,null,"Step 1  3.5",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,"17.6",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"19.1"]
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["Test Case 24",null,null,null,null,null,null,null,null,null,null,null,null,null,"2.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,"8.18",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,"Q10B","10.1B",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"14.0","14.1","14.2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"14.15",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.1","2.2",null,null,"2.5","2.6","2.7",null,"2.9",null,"2.11",null,"2.13",null,null,null,null,null,null,"2.20",null,"2.22"]
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["Test Case 25",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9",null,"9.1","9.2","9.3","9.4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10A","10.1a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1"]
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["Test Case 27",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,"9",null,"9.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1"]
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["Test Case 29",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.0","5.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TC2","5.9.A","5.9.AA",null,"5.9.C","5.9.D","5.9.E",null,"5.9.H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.9.ET",null,"5.9.HT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.9",null,null,null,"5.13",null,"5.15",null,"5.17",null,null,null,null,null,null,null,null,"box Q",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.38",null,"5.40","5.40A"]
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["Test Case 30",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.20",null,null,null,"3.23","3.24","3.25",null,"3.27",null,"3.29","3.30","3.31",null,null,null,null,null,null,null,null,null,null,"3.39","3.40",null,"3.42",null,null,null,"3.46"]
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["Test Case 31",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TC2","5.9.A","5.9.AA",null,"5.9.C","5.9.D","5.9.E",null,"5.9.H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.9.ET",null,"5.9.HT",null,"5.10.A","5.10.AA",null,"5.10.C","5.10.D","5.10E",null,"5.10H","5.10.A",null,null,null,null,null,null,null,"5.10.ET","5.10.HT",null,null,null,null,null,null,null,null,null,5.9,"5.10",null,null,null,null,"5.15","5.16",null,null,"5.18",null,"5.B","5.G","5.C",null,null,"box Q",null,null,null,"5.20","5.21",null,"5.23",null,null,null,null,null,"5.29"]
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["Test Case 32",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,"17.6",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.1A","5.1AA",null,"5.1C","5.1D","5.1E",null,"5.1H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.1ET","5.1HT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.1",null,null,null,"5.5",null,5.7,"5.8","5.8A",null,null,null,null,null,null,null,null,null,null,"5.18",null,"5.B","5.G","5.C","box R",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.34"]
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["Test Case 33",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.0",null,"6.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,"17.6",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.18",null,"5.B","5.G","5.C","box R",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.35","5.36",null,null,"5.37",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.4",null,null,null,"6.8",null,"6.10","6.11",null,null,"6.14",null,6.16,null,"6.20"]
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["Test Case 34",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.20",null,null,null,"3.23","3.24","3.25",null,"3.27",null,"3.29","3.30","3.31",null,null,null,null,null,null,null,null,null,null,"3.39","3.40",null,"3.42",null,null,null,"3.46"]
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["Test Case 35",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.15",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.1.1",null,"4.1.3",null,null,null,"4.1.6","4.1",null,"4.2.1",null,"4.2.3",null,null,null,"4.2.6","4.2",null,null,null,null,null,null,null,null,null,null,"4.3B.1",null,"4.3B.3",null,"4.3B.4","4.3","4.3B.6","4.4"]
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["Test Case 39",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.0","5.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,"8.18","9.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TC2","5.9.A","5.9.AA",null,"5.9.C","5.9.D","5.9.E",null,"5.9.H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.9.ET",null,"5.9.HT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5.9,"5.10",null,null,"5.13","5.14","5.15","5.16",null,null,"5.18",null,"5.B","5.G","5.C",null,null,"box Q"]
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["Test Case 40",null,null,null,null,null,null,null,null,null,null,null,null,null,"2.0",null,null,"5.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,"9.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2.1,"2.2",null,null,"2.5",2.6,"2.7",null,null,null,null,null,null,"2.14","2.15",null,null,null,null,"2.20",null,"2.22",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TC2","5.9.A","5.9.AA",null,"5.9.C","5.9.D","5.9.E",null,"5.9.H","5.9.A","5.9.AA",null,"5.9.C","5.9.D","5.9.E",null,"5.9.H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.9.ET",null,"5.9.HT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5.9,null,"5.11",null,"5.13",null,"5.15","5.16",null,null,"5.18",null,"5.B","5.G","5.C",null,null,"box Q"]
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["Test Case 41",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,"9.0",null,null,null,null,null,null,null,null,null,null,null,"9.11",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.0",null,null,null,null,null,null,null,null,"13.19",null,"13.21",null,null,"14.0","14.1","14.2",null,"14.3","14.4",null,"14.5","14.6",null,"14.7","14.8",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,"17.5",null,"17.7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.2",null,"6.4",null,null,null,"6.8",null,"6.10","6.11",null,null,"6.14",null,6.16,null,"6.20"]
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["Test Case 42",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,"9.0",null,"9.1",null,null,null,null,null,null,null,null,"9.10",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.0",null,null,null,null,null,null,null,null,"13.19",null,"13.21",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.2",null,"6.4",null,null,null,"6.8",null,"6.10","6.11",null,null,"6.14",null,6.16,null,"6.20"]
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["Test Case 44",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.15",null,null,null,"9.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9.26","9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1"]
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["Test Case 45",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.15",null,null,"8.18","9.0",null,"9.1",null,null,null,null,null,null,null,null,"9.10","9.11","9.12",null,null,null,null,"9.17","9.18","9.19","9.20","9.21","9.22",null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,"17.6"]
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["Test Case 47",null,null,null,null,null,null,null,null,null,null,null,null,"1.0",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,"9.0",null,null,"9.2","9.3","9.4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"21.6A","21.6B",null,null,null,null,null,null,null,null,null,null,null,null,"1.1","1.2","1.3","1.4","1.5",null,null,"1.8",null,null,null,null,null,null,null,null,null,null,"1.18","1.19","1.18A","1.18B","1.18C","1.20",null,"1.22","1.23",null,null,null,null,null,"1.29",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.46",null,null,"1.49","1.50","1.51","1.52",null,"1.54",null,null,null,null,null,null,null,null,"1.63","1.64","1.65",null,null,"1.68","1.69","1.70",null,"1.72","1.73","1.74","1.75","1.76",null,null,null,null,null,"1.83","1.84",null,null,null,null,null,"1.90",null,"1.92",null,"1.97"]
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["Test Case 48",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.0","5.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,"9.0",null,"9.1",null,null,null,null,null,null,null,null,"9.10",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.9.A","5.9.AA",null,"5.9.C","5.9.D","5.9.E",null,"5.9.H","5.9.A","5.9.AA",null,"5.9.C","5.9.D","5.9.E",null,"5.9.H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.9.ET",null,"5.9.H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5.9,null,null,null,5.13,null,null,"5.16","5.17","5.17A","5.18",null,"5.B","5.G","5.C",null,null,"box Q","box U",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.38",null,"5.40","5.40A"]
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["Test Case 49",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.0",null,"5.0","5.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,"9.0",null,"9.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.17",null,"5.18",null,"5.B","5.G","5.C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.35","5.36",null,null,"5.37",null,"5.38",null,"5.40","5.40A"]
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["Test Case 50",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.0",null,"5.0","5.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.16",null,null,"9.0",null,null,"9.2","9.3","9.4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9A.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17","17.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.3B.1",null,"4.3B.3",null,null,"4.3","4.3B.6","4.4",null,"4.4A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.10B",null,"4.11",null,null,null,null,"4.14",null,null,null,"4.18","4.19",null,null,null,"4.21A",null,"4.21C","4.23",null,"4.25","4.26","4.27","4.28","4.29","4.30",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.35","5.36","5.36A","5.36B","5.37"]
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{"sheet":"Matrix","index":22,"n_rows":93,"n_cols":14,"rows_kept":93,"cut":false,"hidden":true,"merged":[]}
["m1",{"$f":"IF(personal_representatives,\"personal representative\", IF(RAT_rate, \"RAT rate Trust\", IF(UUT, \"UUT\",\"Other trustee\")))","v":"RAT rate Trust"},null,"Savings etc.",null,null,null,"Dividend",null,null,null,"Total"]
["m2","Income",{"$f":"'T1'!C36&\" + \"&'T1'!I36","v":"T1.11 + T1.13"},{"$f":"A1","v":"m1"},{"$f":"T1.11+T1.13","v":0},null,{"$f":"\"If trust_type =UUT from \"&'T4'!F14&\" else from \"&'T1'!F36","v":"If trust_type =UUT from T4.3 else from T1.12"},{"$f":"A32","v":"m32"},{"$f":"IF(UUT,'T4'!G14,T1.12)","v":0},null,{"$f":"D2&\" + \"&H2","v":"m1 + m32"},{"$f":"A63","v":"m63"},{"$f":"E2+I2","v":0}]
["m3"]
["m4","Deductions",{"$f":"D2&\" - \"&D6","v":"m1 - m3"},{"$f":"A2","v":"m2"},{"$f":"MAX(0,E2-E6)","v":0},null,{"$f":"H2&\" - \"&H6","v":"m32 - m34"},{"$f":"A33","v":"m33"},{"$f":"MAX(0,I2-I6)","v":0},null,{"$f":"L2&\" - \"&L6","v":"m63 - m65"},{"$f":"A64","v":"m64"},{"$f":"MAX(0,M2-M6)","v":0}]
["m5"]
["m6","Income minus deductions",{"$f":"'T1'!C53&\" + \"&'T1'!I53","v":"T1.17 + T1.21"},{"$f":"A3","v":"m3"},{"$f":"T1.17+T1.21","v":0},null,{"$f":"\"If trust_type =UUT from \"&'T4'!F22&\" else from \"&'T1'!F53","v":"If trust_type =UUT from T4.5 else from T1.19"},{"$f":"A34","v":"m34"},{"$f":"IF(UUT,'T4'!G22,T1.19)","v":0},null,{"$f":"D6&\" + \"&H6","v":"m3 + m34"},{"$f":"A65","v":"m65"},{"$f":"E6+I6","v":0}]
["m7"]
["m8","Income liable to RAT"]
["m9","RAT trust",{"$f":"'T3'!D25","v":"T3.5"},{"$f":"A4","v":"m4"},{"$f":"'T3'!E25","v":0},null,{"$f":"'T3'!G25","v":"T3.6"},{"$f":"A35","v":"m35"},{"$f":"'T3'!H25","v":0},null,{"$f":"D9&\" + \"&H9","v":"m4 + m35"},{"$f":"A66","v":"m66"},{"$f":"E9+I9","v":0}]
["m10","UUT ","Not used(set to zero)",{"$f":"A5","v":"m5"},null,null,{"$f":"'T4'!F22","v":"T4.5"},{"$f":"A36","v":"m36"},{"$f":"'T4'!G22","v":0},null,{"$f":"D10&\" + \"&H10","v":"m5 + m36"},{"$f":"A67","v":"m67"},{"$f":"E10+I10","v":0}]
["m11","Other",{"$f":"'T5'!H19","v":"T5.5"},{"$f":"A6","v":"m6"},{"$f":"'T5'!I19","v":0},null,{"$f":"'T5'!E40","v":"T5.14"},{"$f":"A37","v":"m37"},{"$f":"IF(other_trustee,'T5'!F40,0)","v":0},null,{"$f":"D11&\" + \"&H11","v":"m6 + m37"},{"$f":"A68","v":"m68"},{"$f":"E11+I11","v":0},{"$f":"box9.24","v":0}]
["m12","Total",{"$f":"D9&\" + \"&D10&\" + \"&D11","v":"m4 + m5 + m6"},{"$f":"A7","v":"m7"},{"$f":"SUM(E9:E11)","v":0},null,{"$f":"H9&\" + \"&H10&\" + \"&H11","v":"m35 + m36 + m37"},{"$f":"A38","v":"m38"},{"$f":"SUM(I9:I11)","v":0},null,{"$f":"D12&\" + \"&H12","v":"m7 + m38"},{"$f":"A69","v":"m69"},{"$f":"E12+I12","v":0}]
["m13"]
["m14","gross TME's"]
["m15","RAT trust",{"$f":"'T3'!J68","v":"T3.19"},{"$f":"A8","v":"m8"},{"$f":"'T3'!K68","v":0},null,{"$f":"'T3'!G68","v":"T3.18"},{"$f":"A39","v":"m39"},{"$f":"'T3'!H68","v":0},null,{"$f":"D15&\" + \"&H15","v":"m8 + m39"},{"$f":"A70","v":"m70"},{"$f":"E15+I15","v":0}]
["m16"]
["m17","standard rate band"]
["m18","RAT trust",{"$f":"'T3'!O14&\" - \"&'T3'!O22","v":"T3.20 - T3.24"},{"$f":"A9","v":"m9"},{"$f":"MAX(0,'T3'!P14-'T3'!P22)","v":0},null,{"$f":"'T3'!R14&\" - \"&'T3'!R22","v":"T3.21 - T3.25"},{"$f":"A40","v":"m40"},{"$f":"MAX(0,'T3'!S14-'T3'!S22)","v":0},null,{"$f":"D18&\" + \"&H18","v":"m9 + m40"},{"$f":"A71","v":"m71"},{"$f":"E18+I18","v":0}]
["m19","UUT ","Not used(set to zero)",{"$f":"A10","v":"m10"},null,null,{"$f":"'T4'!F38","v":"T4.9"},{"$f":"A41","v":"m41"},{"$f":"'T4'!G38","v":0},null,{"$f":"D19&\" + \"&H19","v":"m10 + m41"},{"$f":"A72","v":"m72"},{"$f":"E19+I19","v":0}]
["m20","Other",{"$f":"'T5'!H28","v":"T5.9"},{"$f":"A11","v":"m11"},{"$f":"IF(other_trustee,'T5'!I28,0)","v":0},null,{"$f":"'T5'!H49","v":"T5.19"},{"$f":"A42","v":"m42"},{"$f":"IF(other_trustee,'T5'!I49,0)","v":0},null,{"$f":"D20&\" + \"&H20","v":"m11 + m42"},{"$f":"A73","v":"m73"},{"$f":"E20+I20","v":0}]
["m21","Total",{"$f":"D18&\" + \"&D19&\" + \"&D20","v":"m9 + m10 + m11"},{"$f":"A12","v":"m12"},{"$f":"SUM(E18:E20)","v":0},null,{"$f":"H18&\" + \"&H19&\" + \"&H20","v":"m40 + m41 + m42"},{"$f":"A43","v":"m43"},{"$f":"SUM(I18:I20)","v":0},null,{"$f":"D21&\" + \"&H21","v":"m12 + m43"},{"$f":"A74","v":"m74"},{"$f":"E21+I21","v":0}]
["m22"]
["m23","Income charged at RAT"]
["m24","RAT trust",{"$f":"'T3'!O22","v":"T3.24"},{"$f":"A13","v":"m13"},{"$f":"'T3'!P22","v":0},null,{"$f":"'T3'!R22","v":"T3.25"},{"$f":"A44","v":"m44"},{"$f":"'T3'!S22","v":0},null,{"$f":"D24&\" + \"&H24","v":"m13 + m44"},{"$f":"A75","v":"m75"},{"$f":"E24+I24","v":0}]
["m25","UUT ","Not used(set to zero)",{"$f":"A14","v":"m14"},null,null,{"$f":"'T4'!F42","v":"T4.11"},{"$f":"A45","v":"m45"},{"$f":"'T4'!G42","v":0},null,{"$f":"D25&\" + \"&H25","v":"m14 + m45"},{"$f":"A76","v":"m76"},{"$f":"E25+I25","v":0}]
["m26","Other",{"$f":"'T5'!H31","v":"T5.11"},{"$f":"A15","v":"m15"},{"$f":"IF(other_trustee,'T5'!I31,0)","v":0},null,{"$f":"'T5'!H52","v":"T5.21"},{"$f":"A46","v":"m46"},{"$f":"IF(other_trustee,'T5'!I52,0)","v":0},null,{"$f":"D26&\" + \"&H26","v":"m15 + m46"},{"$f":"A77","v":"m77"},{"$f":"E26+I26","v":0}]
["m27","Total",{"$f":"D24&\" + \"&D25&\" + \"&D26","v":"m13 + m14 + m15"},{"$f":"A16","v":"m16"},{"$f":"SUM(E24:E26)","v":0},null,{"$f":"H24&\" + \"&H25&\" + \"&H26","v":"m44 + m45 + m46"},{"$f":"A47","v":"m47"},{"$f":"SUM(I24:I26)","v":0},null,{"$f":"D27&\" + \"&H27","v":"m16 + m47"},{"$f":"A78","v":"m78"},{"$f":"E27+I27","v":0}]
["m28"]
["m29","Tax at RAT"]
["m30","RAT trust",{"$f":"'T3'!R31","v":"T3.28"},{"$f":"A17","v":"m17"},{"$f":"'T3'!S31","v":0},null,{"$f":"'T3'!R34","v":"T3.29"},{"$f":"A48","v":"m48"},{"$f":"'T3'!S34","v":0},null,{"$f":"D30&\" + \"&H30","v":"m17 + m48"},{"$f":"A79","v":"m79"},{"$f":"E30+I30","v":0}]
["m31","UUT ","Not used(set to zero)",{"$f":"A18","v":"m18"},null,null,{"$f":"'T4'!I42","v":"T4.12"},{"$f":"A49","v":"m49"},{"$f":"'T4'!J42","v":0},null,{"$f":"D31&\" + \"&H31","v":"m18 + m49"},{"$f":"A80","v":"m80"},{"$f":"E31+I31","v":0}]
["m32","Other",{"$f":"'T5'!K31","v":"T5.12"},{"$f":"A19","v":"m19"},{"$f":"'T5'!L31","v":0},null,{"$f":"'T5'!K52","v":"T5.22"},{"$f":"A50","v":"m50"},{"$f":"'T5'!L52","v":0},null,{"$f":"D32&\" + \"&H32","v":"m19 + m50"},{"$f":"A81","v":"m81"},{"$f":"E32+I32","v":0}]
["m33","Total",{"$f":"D30&\" + \"&D31&\" + \"&D32","v":"m17 + m18 + m19"},{"$f":"A20","v":"m20"},{"$f":"SUM(E30:E32)","v":0},null,{"$f":"H30&\" + \"&H31&\" + \"&H32","v":"m48 + m49 + m50"},{"$f":"A51","v":"m51"},{"$f":"SUM(I30:I32)","v":0},null,{"$f":"D33&\" + \"&H33","v":"m20 + m51"},{"$f":"A82","v":"m82"},{"$f":"E33+I33","v":0}]
["m34"]
["m35","Income charged at non-RAT"]
["m36","personal reps",{"$f":"'T2'!F22","v":"T2.5"},{"$f":"A21","v":"m21"},{"$f":"'T2'!G22","v":0},null,{"$f":"'T2'!F14","v":"T2.2"},{"$f":"A52","v":"m52"},{"$f":"'T2'!G14","v":0},null,{"$f":"D36&\" + \"&H36","v":"m21 + m52"},{"$f":"A83","v":"m83"},{"$f":"E36+I36","v":0}]
["m37","RAT trust",{"$f":"'T3'!O27","v":"T3.26"},{"$f":"A22","v":"m22"},{"$f":"'T3'!P27","v":0},null,{"$f":"'T3'!R27","v":"T3.27"},{"$f":"A53","v":"m53"},{"$f":"'T3'!S27","v":0},null,{"$f":"D37&\" + \"&H37","v":"m22 + m53"},{"$f":"A84","v":"m84"},{"$f":"E37+I37","v":0}]
["m38","UUT ",{"$f":"'T4'!F9","v":"T4.1"},{"$f":"A23","v":"m23"},{"$f":"'T4'!G9","v":0},null,{"$f":"'T4'!F38","v":"T4.9"},{"$f":"A54","v":"m54"},{"$f":"IF(UUT,'T4'!G38,0)","v":0},null,{"$f":"D38&\" + \"&H38","v":"m23 + m54"},{"$f":"A85","v":"m85"},{"$f":"E38+I38","v":0}]
["m39","Other",{"$f":"'T5'!H22&\" + \"&'T5'!H28","v":"T5.6 + T5.9"},{"$f":"A24","v":"m24"},{"$f":"IF(other_trustee,'T5'!I22+'T5'!I28,0)","v":0},null,{"$f":"'T5'!H43&\" + \"&'T5'!H49","v":"T5.16 + T5.19"},{"$f":"A55","v":"m55"},{"$f":"IF(other_trustee,'T5'!I43+'T5'!I49,0)","v":0},null,{"$f":"D39&\" + \"&H39","v":"m24 + m55"},{"$f":"A86","v":"m86"},{"$f":"E39+I39","v":0}]
["m40","Total",{"$f":"\"total \"&D36&\" to \"&D39","v":"total m21 to m24"},{"$f":"A25","v":"m25"},{"$f":"SUM(E36:E39)","v":0},null,{"$f":"\"total \"&H36&\" to \"&H39","v":"total m52 to m55"},{"$f":"A56","v":"m56"},{"$f":"SUM(I36:I39)","v":0},null,{"$f":"D40&\" + \"&H40","v":"m25 + m56"},{"$f":"A87","v":"m87"},{"$f":"E40+I40","v":0}]
["m41"]
["m42","Tax at non-RAT"]
["m43","personal reps",{"$f":"'T2'!I22","v":"T2.6"},{"$f":"A26","v":"m26"},{"$f":"'T2'!J22","v":0},null,{"$f":"'T2'!I18","v":"T2.4"},{"$f":"A57","v":"m57"},{"$f":"'T2'!J18","v":0},null,{"$f":"D43&\" + \"&H43","v":"m26 + m57"},{"$f":"A88","v":"m88"},{"$f":"E43+I43","v":0}]
["m44","RAT trust",{"$f":"'T3'!R37","v":"T3.30"},{"$f":"A27","v":"m27"},{"$f":"'T3'!S37","v":0},null,{"$f":"'T3'!R40","v":"T3.31"},{"$f":"A58","v":"m58"},{"$f":"'T3'!S40","v":0},null,{"$f":"D44&\" + \"&H44","v":"m27 + m58"},{"$f":"A89","v":"m89"},{"$f":"E44+I44","v":0}]
["m45","UUT ",{"$f":"'T4'!I9","v":"T4.2"},{"$f":"A28","v":"m28"},{"$f":"'T4'!J9","v":0},null,{"$f":"'T4'!I38","v":"T4.10"},{"$f":"A59","v":"m59"},{"$f":"'T4'!J38","v":0},null,{"$f":"D45&\" + \"&H45","v":"m28 + m59"},{"$f":"A90","v":"m90"},{"$f":"E45+I45","v":0}]
["m46","Other",{"$f":"'T5'!K22&\" + \"&'T5'!K28","v":"T5.7 + T5.10"},{"$f":"A29","v":"m29"},{"$f":"'T5'!L22+'T5'!L28","v":0},null,{"$f":"'T5'!K43&\" + \"&'T5'!K49","v":"T5.17 + T5.20"},{"$f":"A60","v":"m60"},{"$f":"'T5'!L43+'T5'!L49","v":0},null,{"$f":"D46&\" + \"&H46","v":"m29 + m60"},{"$f":"A91","v":"m91"},{"$f":"E46+I46","v":0}]
["m47","Total",{"$f":"\"total \"&D43&\" to \"&D46","v":"total m26 to m29"},{"$f":"A30","v":"m30"},{"$f":"SUM(E43:E46)","v":0},null,{"$f":"\"total \"&H43&\" to \"&H46","v":"total m57 to m60"},{"$f":"A61","v":"m61"},{"$f":"SUM(I43:I46)","v":0},null,{"$f":"D47&\" + \"&H47","v":"m30 + m61"},{"$f":"A92","v":"m92"},{"$f":"E47+I47","v":0}]
["m48"]
["m49","Total Income Tax charged",{"$f":"D33&\" + \"&D47","v":"m20 + m30"},{"$f":"A31","v":"m31"},{"$f":"E33+E47","v":0},null,{"$f":"H33&\" + \"&H47","v":"m51 + m61"},{"$f":"A62","v":"m62"},{"$f":"I33+I47","v":0},null,{"$f":"L33&\" + \"&L47","v":"m82 + m92"},{"$f":"A93","v":"m93"},{"$f":"M33+M47","v":0}]
["m50"]
["m51"]
["m52"]
["m53"]
["m54"]
["m55"]
["m56"]
["m57"]
["m58"]
["m59"]
["m60"]
["m61"]
["m62"]
["m63"]
["m64"]
["m65"]
["m66"]
["m67"]
["m68"]
["m69"]
["m70"]
["m71"]
["m72"]
["m73"]
["m74"]
["m75"]
["m76"]
["m77"]
["m78"]
["m79"]
["m80"]
["m81"]
["m82"]
["m83"]
["m84"]
["m85"]
["m86"]
["m87"]
["m88"]
["m89"]
["m90"]
["m91"]
["m92"]
["m93"]

{"sheet":"map","index":23,"n_rows":61,"n_cols":8,"rows_kept":61,"cut":false,"hidden":true,"merged":[[37,1,37,2],[16,3,16,5],[2,1,2,6],[3,1,3,6],[4,1,4,6]]}
[null,"SA Trust ( UTR )"]
[]
[null,"TAX CALCULATION"]
[null,"I have calculated the income and captial gains tax due on the income of the Trust and Estate. "]
[null,"Please let me know if there is anything in this calculation you do not agree with or do not understand."]
[]
[null,null,"Non-savings ",null,"Dividend"]
[null,null,"and savings income",null," type income",null,"Total"]
[null,"Income",{"$f":"Matrix!D2","v":"m1"},null,{"$f":"Matrix!H2","v":"m32"},null,{"$f":"Matrix!L2","v":"m63"}]
[null,"minus deductions",{"$f":"Matrix!D4","v":"m2"},null,{"$f":"Matrix!H4","v":"m33"},null,{"$f":"Matrix!L4","v":"m64"}]
[null,"Income minus deductions",{"$f":"Matrix!D6","v":"m3"},null,{"$f":"Matrix!H6","v":"m34"},null,{"$f":"Matrix!L6","v":"m65"}]
[]
[null,"Income liable to RAT",{"$f":"Matrix!D12","v":"m7"},null,{"$f":"Matrix!H12","v":"m38"},null,{"$f":"Matrix!L12","v":"m69"}]
[null,"minus gross TME's",{"$f":"Matrix!D15","v":"m8"},null,{"$f":"Matrix!H15","v":"m39"},null,{"$f":"Matrix!L15","v":"m70"}]
[null,"minus standard rate band",{"$f":"Matrix!D21","v":"m12"},null,{"$f":"Matrix!H21","v":"m43"},null,{"$f":"Matrix!L21","v":"m74"}]
[null,"Income charged at RAT",{"$f":"Matrix!D27","v":"m16"},null,{"$f":"Matrix!H27","v":"m47"},null,{"$f":"Matrix!L27","v":"m78"}]
[null,"tax rate ",{"$f":"\"x \"&Trust_rate*100&\"%\"","v":"x 45%"},{"$f":"\"if UUT x \"&BR_rate*100&\"%' else x \"&Hdiv_rate*100&\"%'\"","v":"if UUT x 20%' else x 39.35%'"}]
[null,"Income Tax charged",{"$f":"Matrix!D33","v":"m20"},null,{"$f":"Matrix!H33","v":"m51"},null,{"$f":"Matrix!L33","v":"m82"}]
[]
[null,"Income liable to non-RAT",{"$f":"Matrix!D40","v":"m25"},null,{"$f":"Matrix!H40","v":"m56"},null,{"$f":"Matrix!L40","v":"m87"}]
[null,"tax rate ",{"$f":"\"x \"&BR_rate*100&\"%\"","v":"x 20%"},null,{"$f":"\"x \"&DivBR_rate*100&\"%\"","v":"x 8.75%"}]
[null,"Income Tax charged",{"$f":"Matrix!D47","v":"m30"},null,{"$f":"Matrix!H47","v":"m61"},null,{"$f":"Matrix!L47","v":"m92"}]
[]
[null,"Total Income Tax charged",{"$f":"Matrix!D49","v":"m31"},null,{"$f":"Matrix!H49","v":"m62"},null,{"$f":"'T7'!P8","v":"T7.1"}]
[]
[null,"minus relief for finance costs",null,null,null,null,{"$f":"'T7'!L26","v":"T7.9"}]
[null,"minus notional tax",null,null,null,null,{"$f":"'T7'!L30","v":"T7.10"}]
[null,"minus tax credit relief on foreign income",null,null,null,null,{"$f":"'T7'!L34","v":"T7.11"}]
[null,"minus tax treated as paid on dividends",null,null,null,null,{"$f":"'T7'!P45","v":"T7.16"}]
[null,"plus recoverable tax on charges",null,null,null,null,{"$f":"'T7'!L41","v":"T7.14"}]
[null,"plus pension payment charges",null,null,null,null,{"$f":"'T7'!L51","v":"T7.18"}]
[null,null,null,null,null,null,{"$f":"'T7'!P51","v":"T7.19"}]
[null,"minus vulnerable beneficiary relief",null,null,null,null,{"$f":"'T7'!L54","v":"T7.20"}]
[null,null,null,null,null,null,{"$f":"'T7'!P54","v":"T7.21"}]
[null,"plus tax due on tax pool",null,null,null,null,{"$f":"'T7'!L57","v":"T7.22"}]
[null,null,null,null,null,null,{"$f":"'T7'!P57","v":"T7.23"}]
[null,"minus employee benefit relief ",null,null,null,null,{"$f":"'T7'!L60","v":"T7.24"}]
[null,"    plus Coronavirus support payments incorrectly claimed Charge",null,null,null,null,"T7.25B"]
[null,"minus tax paid",null,null,null,null,{"$f":"'T7'!P68","v":"T7.26"}]
[null,"Total Income Tax due",null,null,null,null,{"$f":"'T7'!P71","v":"T7.27"}]
[]
[null,"Chargeable gains "]
[null,"Business Asset Disposal and or Investors' Relief",{"$f":"'T7'!L129","v":"T7.34"},{"$f":"\"x \"&BADR_rate_CGT*100&\"% =\"","v":"x 10% ="},{"$f":"'T7'!P129","v":"T7.35"}]
[null,"other gains",{"$f":"'T7'!L126","v":"T7.32"},{"$f":"\"x \"&Higher_rate_CGT*100&\"% =\"","v":"x 20% ="},{"$f":"'T7'!P126","v":"T7.33"}]
[null,"Residential Property",{"$f":"'T7'!L80","v":"T7.28"},{"$f":"\"x \"&upper_CGT_rate_RP_CI*100&\"% =\"","v":"x 28% ="},{"$f":"'T7'!P80","v":"T7.29"}]
[null,"Non-Resident other gains",{"$f":"'T7'!L122","v":"T7.31E"},{"$f":"\"x \"&Higher_rate_CGT*100&\"% =\"","v":"x 20% ="},{"$f":"'T7'!P122","v":"T7.31F"}]
[null,"Non-Resident - UK residential property",{"$f":"'T7'!L90","v":"T7.30"},{"$f":"\"x \"&upper_CGT_rate_RP_CI*100&\"% =\"","v":"x 28% ="},{"$f":"'T7'!P90","v":"T7.31"}]
[null,"Capital Gains Tax due",null,null,{"$f":"'T7'!P132","v":"T7.36"}]
[null,"minus foreign tax credit relief",null,null,{"$f":"'T7'!L135","v":"T7.37"}]
[null,"minus Vulnerable Beneficiary relief (Residential property)",null,null,{"$f":"'T7'!L138","v":"T7.38"}]
[null,"minus Vulnerable Beneficiary relief (Other property, assets and gains)",null,null,{"$f":"'T7'!L141","v":"T7.39"}]
[null,"minus Tax on gains already paid",null,null,{"$f":"'T7'!L144","v":"T7.40"}]
[null,"Net Capital Gains Tax due",null,null,{"$f":"'T7'!P147","v":"T7.40A"},null,{"$f":"'T7'!P147","v":"T7.40A"}]
[null,"Capital Gains Tax calculated as overpaid",null,null,{"$f":"'T7'!L150","v":"T7.41"}]
[null,"Total Income Tax and Capital Gains Tax due",null,null,null,null,{"$f":"'T7'!H165","v":"T7.42A"}]
[null,"minus Capital Gains Tax overpaid reducing Income Tax",null,null,null,null,{"$f":"'T7'!P156","v":"T7.41B"}]
[null,"Total Income Tax and Capital Gains Tax due",null,null,null,null,{"$f":"'T7'!P173","v":"T7.43"}]
[null,"Capital Gains Tax overpaid amount remaining",null,null,{"$f":"'T7'!L159","v":"T7.42"}]
[null,"plus tax already refunded",null,null,null,null,{"$f":"'T8'!K12","v":"T8.2"}]
[null,"plus tax due for earlier years",null,null,null,null,{"$f":"'T8'!K15","v":"T8.3"}]
[null,"TOTAL TAX DUE",null,null,null,null,{"$f":"'T8'!N17","v":"T8.4"},"`"]

{"sheet":"Clerical Action prompt","index":24,"n_rows":24,"n_cols":3,"rows_kept":24,"cut":false,"hidden":true,"merged":[]}
[null,"CLERICAL ACTION PROMPTS"]
[null,"Situation when message should be displayed","Text of message"]
[1,"When 0a is completed ","Instigate close SA record procedure"]
[2,"When one of boxes 0c - 0f is completed","Set Liability Unlikely Signal"]
[3,"When one or more of boxes 12.3, 12.6 or 12.9 are completed","Capital addition to the settlement."]
[4,"If one or more of the boxes 14.2A to 14.14A is/are completed","Consider advice to settlor’s tax district following discretionary  payments made to SSMUC"]
[5,"If Q15.1 is completed","Consider submission to IR Trusts Bootle following capital payments made to SSMUC"]
[6,"When 17.3 is completed","Tax Repayment claim for earlier years – Box 17.3"]
[7,"When 17.5 is completed","Action claim to reduce Payments on Account"]
[8,"When 17.8 is completed","Tax Repayment claim for later year – Box 17.8"]
[9,"When Q18 is completed.","Deal with repayment request"]
[10,"When Q20 is completed","Update trustee name and address data on SA"]
[11,"When 21.3 is completed","Notify Trust Office that there is a continuing Trust"]
[12,"When 21.2 is completed","21.2 - Update SA – Final Year of Return"]
[13,"When 21.4 is completed","21.4 - Update SA – Final Year of Return "]
[14,"When 21.11 is completed","There is significant additional information present"]
[15,"When 1.86 is completed","Deal with Loss to carry back - Box 1.86"]
[16,"When 2.16 is completed","Deal with Loss to carry back - Box 2.16"]
[17,"When 3.17 is completed","Deal with Loss to carry back - Box 3.17"]
[18,"When 4.9 is completed and net tax due is less than zero","Repayment created or enhanced by foreign tax credit relief"]
[19,"When 5.34 is completed","There is an exit charge which needs to be reviewed by a Band D"]
[20,"When 5.41 is completed","There is significant additional information present"]
[21,"When (T1.17 + T1.19 + T1.21) does not exceed £1000 and T3.28, T3.29, T5.12 and T5.22 are zero, or blank","Income is within SRB – see processing SOP for dormancy"]
[22,"When T7.42 is greater than 0.00","Capital gains tax calculated as overpaid"]