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Published 13:37 29 Jul 2018 BST
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FIFA rules stipulate that bidders for major tournaments must not make any written or oral statements 'about the bids or candidatures of any other member association which has expressed an interest in hosting and staging the competitions.'
Qatar have rejected the allegations via a statement from their Supreme Committee for Delivery and Legacy, insisting they 'strictly adhered to all FIFA's rules and regulations throughout the bidding process.
'The Supreme Committee rejects each and every allegation put forward by the Sunday Times,' the statement reads.
'We have been thoroughly investigated and have been forthcoming with all information related to our bid, including the official investigation led by US attorney Michael Garcia.
'We have strictly adhered to all Fifa's rules and regulations for the 2018/2022 World Cup bidding process.'
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