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> Yesterday I received a letter addressed thus:
> 
> 	JOHN &AMP 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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