Amendment of the Value Added Tax Regulations 1995
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Memorandwm Esboniadol
29. In regulation 86(1) (supplies of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation), for “subsections (7) and (8) of section 6 of” substitute “sub-paragraphs (1) and (2) of paragraph 28 of Schedule 9ZB to”.