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The published draft HM Treasury Directions set out circumstances where the power to relax restrictions must be exercised (\u201cmandatory cases\u201d) and may be exercised (\u201cdiscretionary cases\u201d). In discretionary cases, the relevant delegated authority must submit a business case to the sponsoring department for approval of the Principal Accounting Officer and the relevant Minister before submitting the business case to HM Treasury for approval. In mandatory cases, there is no requirement to send a business case to HM Treasury for approval.<\/p>
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