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（四）非正常损失的不动产在建工程所耗用的购进货物和建筑服务。不动产在建工程包括纳税人新建、改建、扩建、修缮、装饰不动产。
"Maternity and neonatal services in England are failing too many women, babies, families and staff," said Baroness Amos, who is leading a government-commissioned review (file photo)