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Excises uracil residues from the DNA which can arise as a result of misincorporation of dUMP residues by DNA polymerase or due to deamination of cytosine. More active on U:G, U:T and U:C mispairs than on U:A pairs. Highly specific for uracil and no activity with 5-substituted uracil or cytosine derivatives. Required for initiation of base excision repair (BER) of uracil.