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Value Added Tax Act 1994 Schedule 9ZC, Part 2A, paragraph 5A
Modification of the Value Added Tax Regulations 1995
Schedule 9ZC, Part 2A, paragraph 5A modifies the VAT invoicing rules in Part 3 of the Value Added Tax Regulations 1995 so that they also apply to supplies covered by sections 5A and 5B of the Act and to supplies falling within paragraph 38 of Schedule 9ZE.
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