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Value Added Tax Act 1994
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- UK Public General Acts
- 1994 c. 23
- Part III
- Section 42
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42Local authorities
A local authority which makes taxable supplies is liable to be registered under this Act, whatever the value of the supplies; and accordingly Schedule 1 shall apply, in a case where the value of the taxable supplies made by a local authority in any period of one year does not exceed the sum for the time being specified in paragraph 1(1)(a) of that Schedule, as if that value exceeded that sum.
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