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8.—(1) In Part 19B of the Value Added Tax Regulations 1995(1), regulation 172H (repayment of input tax) is amended as follows.
(2) In paragraph (1) for “paragraph (5)” substitute “paragraphs (5) and (6)”.
(3) After paragraph (5) insert—
“(6) This regulation does not apply in so far as a person is entitled under section 26AA of the Act(2) to credit for input tax in relation to the supply.”.
S.I. 1995/2518, amended by S.I. 2002/3027; there are other amending instruments but none is relevant.
Paragraph (1) of regulation 2 of the Value Added Tax Regulations 1995 provides that “the Act” means the Value Added Tax Act 1994.
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