Average daily patronage , where possible , is taken from the last calendar or financial year .
Where possible , the average daily patronage is taken over from the financial calendar or from last year .

Are these two sentences paraphrases of each other?
no

The ceremonial county includes the Isles of Scilly , which are not part of the Administrative county of Cornwall .
The ceremonial county includes the Isles of Scilly , which are not part of the administrative district of Cornwall .

Are these two sentences paraphrases of each other?
yes

This relatively small island is part of a large group formed by Kiatak , Herbert Island and Hakluyt Island .
This relatively large island is part of a small group comprising Kiatak , Herbert Island and Hakluyt Island .

Are these two sentences paraphrases of each other?
no

Carl Smestad ( May 8 , 1888 -- June 29 , 1962 ) was a Norwegian industrialist , son of Reidar Smestad and grandson of Jacob Olssn Smestad .
Carl Smestad ( 8 May 1888 -- 29 June 1962 ) was a Norwegian industrialist , the son of Reidar Smestad and grandson of Jacob Olssn Smestad .

Are these two sentences paraphrases of each other?
yes