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The Value Added Tax (Place of Supply of Services) (Amendment) Order 2003
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- UK Statutory Instruments
- 2003 No. 862
- Article 5
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5. In each of articles 17 and 18, for paragraph (b) substitute—
“(b)services described in paragraph 7, 7A or 7B of Schedule 5 to the Act; or
(c)services described in paragraph 7C of that Schedule, when received by a person for the purposes of a business carried on by him,”.
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