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The diagram shows the end position after trick eight. A heart honour, let's say the queen, is led from dummy, running it if East plays low. Winning with the king, what is West to do? To lead another heart sacrifices his heart trick and not leading one allows declarer to throw a heart from dummy and ruff in hand. Either way he makes four of the last five tricks.

However, note that it is vital to play a spade at trick two to allow yourself enough entries to dummy to be able to reach this end position.
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