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Are you ruling out the use of capital in that way, given that, to use your words, it is an “exceptional” thing and therefore running into a third year would not be very good in accounting terms?
If there is a limitation period, that will in effect be the norm. There may be provision for an exception, but the norm will be to apply a limitation period.
I have to accept that, in parliamentary answers, people compare head counts to equivalents. I have come across one from this year that does exactly that.