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The Red Devils welcome the Championship leader to Old Trafford for the last-16 clash on Thursday (AEDT), with Clarets boss and ex-Manchester City captain Vincent Kompany returning to the home of his former rival.
The match coincides with a day of industrial action affecting North West Ambulance Service, culminating in the unavailability of ambulance service personnel.
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At the request of the authorities, tiers in the West Stand and North Stand are required to be closed as part of a "robust" medical plan, which will allow around 62,000 fans to be in attendance, with Old Trafford usually able to house around 74,000.
"Everyone at Manchester United shares the inevitable disappointment caused by this news, particularly to those ticket holders who will be impacted," a statement on the club's official website read.
"However, the safety of our fans is always our priority. As the match is currently sold out, we have written to fans in the affected areas offering the option of a full refund.
"No action is required from fans with tickets in other areas of the ground at this time. We will do our utmost to relocate anyone who is impacted and has not chosen to accept a refund, prioritising full and cup season ticket holders."
