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The Customs and Excise (Single Market etc.) Regulations 1992
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8. In Item 1 of Group 15 of Schedule 5 to the Value Added Tax Act 1983(1) (zero-rating of imports, exports etc.), for “section 37 of the Customs and Excise Management Act 1979” there shall be substituted “regulation 5 of the Customs Controls on Importation of Goods Regulations 1991”.
(1)
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