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The Value Added Tax (Amendment) (No.3) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 1614
- Regulation 7
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7. For regulation 62 there shall be substituted—
“62. Where a person operating the scheme becomes insolvent he shall within 2 months of the date of insolvency account for VAT due on all supplies made and received up to the date of insolvency which has not otherwise been accounted for, subject to any credit for input tax.”.
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