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Textual Amendments
F1S. 189 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 6(5) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9); S.I. 2020/1642, reg. 4(c)