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Owner: Issue Date: Version: DG TAXED 26/10/2015 19.40 TAXATION AND CUSTOMS UNION DG CUSTDEV3 FC TAXED/2013/CC/124 SC 03 SUBJECT: DATA for ACTS P4 Appendix Z: Data Items (CUSTDEV3SC03DDNTA APP Z) FRAMEWORK
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Owner is a person or entity that has legal rights to possess, use, and dispose of property.
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