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PART VU.K.ACCOUNTING, PAYMENT AND RECORDS

[F133B.  Where a person of a description in article 6 of the Value Added Tax (Terminal Markets) Order 1973 who makes or receives supplies of a description falling within that article, the following Parts of these Regulations shall not apply in relation to those supplies, that is to say—U.K.

(a)Part IV;

(b)Part V.]