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1.—(1) These Regulations may be cited as the Value Added Tax (Amendment) (No. 6) Regulations 2003 and come into force—
(a)for the purposes of Part 5 (bad debt relief) on 11th December 2003, and
(b)for all other purposes on 1st January 2004.
(2) Part 4 (partial exemption) has effect in relation to input tax incurred by a taxable person on goods imported or acquired by, or goods or services supplied to, him on or after 1st January 2004.
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