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Finance Act 2019

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

53Groups: eligibility

(1)Schedule 18 contains provision about the eligibility of individuals and partnerships to be treated as members of a group for the purposes of value added tax.

(2)That Schedule comes into force on such day as the Treasury may by regulations made by statutory instrument appoint.

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