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(a) where, but for this paragraph, there would be an increase by virtue of any of those sections in the case of a person who, on the day on which he is entitled to the amount that would be increased, resides outside the State, that increase shall not be made, and
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(b) where, but for this paragraph, there would be more than one increase by virtue of those sections in the case of any person, one only of those increases shall be made.
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