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I'd be pretty p####d off if I was a Sheffield based firm. But then, isn't it rather like the financial institutions - give the best deals to new customers and screw the existing customers? Still, maybe any firm taking up the Sheffield 'incentive' will be savvy enough to negotiate a break clause in the lease, at the end of the first year, so that they can then relocate to wherever is then offering the best 'incentive' - just as the savvy customers of those financial institutions do!

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