Amendment of the Value Added Tax Regulations 1995
This
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Memorandwm Esboniadol
8. In regulation 55N—
(a)at the beginning of paragraph (1) for “Where—” substitute “Subject to paragraph (1A), where—”;
(b)after paragraph (1) insert—
“(1A) Paragraph (1) shall not apply where a difference in the appropriate percentage arises only because of the application of regulation 55KA.”.