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What does POLR stand for?

POLR stands for Provision of Last Resort


This definition appears very rarely

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Other Resources: Acronym Finder has 7 verified definitions for POLR

Samples in periodicals archive:

He cautions that GAAR is a provision of last resort and that the government should apply it only when transactions are clearly abusive.
It is therefore a provision of last resort. Under the blackhole expenditure provisions, deductions are allowed in equal proportions over a five-year period.