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Value Added Tax Act 1983
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- UK Public General Acts
- 1983 c. 55
- SCHEDULE 4
- Paragraph 12
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12Regulations may require that in prescribed circumstances there is to be taken into account, as constituting part of the consideration for the purposes of section 10(2) of this Act (where it would not otherwise be so taken into account), money paid in respect of the supply by persons other than those to whom the supply is made.
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