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Taxation (Cross-border Trade) Act 2018

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Amendment of the Value Added Tax Act 1994

44(1)Section 41 (application to the Crown) is amended as follows.

(2)In subsection (3)—

(a)omit “, on the acquisition of any goods by a Government department from another member State”,

(b)omit “from a place outside the member States”, and

(c)omit “, acquisition”.

(3)In subsection (4), omit “, acquisition”.

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