http://www.legislation.gov.uk/ukpga/1983/55/schedule/5/part/1n3/paragraph/7/1992-02-03
Value Added Tax Act 1983 (repealed 1.9.1994)
An Act to consolidate the enactments relating to value added tax.
1983-07-26
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Statute Law Database
2020-06-19
1992-02-03