Unless, in the circumstances of the case, the court is of the opinion that it is unnecessary to obtain a pre-sentence report1, it must obtain and consider a pre-sentence report before forming:
(1) any of the opinions required before passing sentences of service detention2, any other custodial sentence3, or dismissal or dismissal with disgrace4;
(2) any opinion as to the need and extent of any community punishment5 or any opinion as to the suitability for the offender of the particular requirement or requirements to be included in a community punishment; or
(3) the required opinion6 for the purposes of
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Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
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