Japanese firm Fine Foods Inc. has come up with a system for putting a kitchenless, chefless mini-restaurant into virtually any type of shop that happens to have a spare bit of space going to waste.

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The physical setting, usually urban, can be spare, maybe a bit beat-up, something out of a Raymond Chandler novel.

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That's a nice bit of spare change for the chancellor, especially one whose government wants to "make work pay".

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