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The Value Added Tax (Amendment) Regulations 2019
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- 2019 No. 1048
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2.(1) The amendments made by these Regulations have effect in...
4.After regulation 15B insert— Changes in consideration: debit notes and...
5.In regulation 24 omit the definition of “increase in consideration”...
6.After regulation 24 insert— For the purposes of this Part— (a) an increase in...
7.In regulation 31(1)— (a) at the end of sub-paragraph (h)...
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