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> Yesterday I received a letter addressed thus:
>
> JOHN & GALE COWAN
>
> Gale's my wife. There was no semicolon, though.
When the UK Inland Revenue launched on-line submission of tax returns,
they explained that they couldn't handle a tax return containing "&" or
"<" characters. Apparently the system cost ?50M to develop...
Michael Kay
Software AG
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