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<p>Government policy in respect of legislation is set out in the Cabinet Office Guide
to Making Legislation published on GOV.UK. On page 110 this makes clear impact assessments
are generally required where:</p><p>· legislation will impose or reduce costs on businesses
or civil society organisations;</p><p>· impose or remove a new information obligation
for the public sector;</p><p>· introduce any other administrative burdens or unfunded
policy costs of £5 million or more (annual equivalent costs) on the public sector;
or</p><p>· where there is an exchange or ‘transfer’ of costs or benefits from one
group to another, even where it does not yield an overall net change in costs and
benefits.</p><p> </p>
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