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  Indeed Howard, that is the one aspect of this that makes it a Tax rather than something else. You pay irrespective of your willingness to act as encouraged.
  
  Imagine stopping your car in traffic on the High Street only to be told that you have to pay a parking fine. After all, you may be told, you did come to a halt and you were not that far away from the kerb.
  
  There's money to be made in that game.

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