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Value Added Tax Act 1994
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1(1)VAT shall be under the care and management of the Commissioners.
(2)All money and securities for money collected or received for or on account of VAT shall—
(a)if collected or received in Great Britain, be placed to the general account of the Commissioners kept at the Bank of England under section 17 of the Management Act;
(b)if collected or received in Northern Ireland, be paid into the Consolidated Fund of the United Kingdom in such manner as the Treasury may direct.
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