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Taxation (Cross-border Trade) Act 2018
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37(1)Section 35 (refund of VAT to persons constructing certain buildings) is amended as follows.U.K.
(2)In subsection (1)(c), omit “, acquisition”.
(3)Omit subsection (3).
Commencement Information
I1Sch. 8 para. 37 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
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