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2019 Guide to SPE (for ROs and SPEs) (wef 1 April 2019)

This is the latest Guide to SPEs (for ROs and SPEs) taking effect 1 April 2019 to incorporate all updates.

The first version for RO's Guide was published on 1 Jan 2016.  2nd version for published on 1 Feb 2018.

Please share this document for use by SPEs and ROs for use in 2019.