|Notes:|| Although this field is no longer used to collect any information it must still be present in returns so that succeeding fields remain in their relative positions.|
In the case of ASCII Fixed Length returns the field should be padded with spaces to its entire length.
In the case of Comma Separated returns the field should be blank, i.e. the commas separating this field from the preceding and succeeding fields would be next to each other.
This field must be blank. (Severity: 99)