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Finance Act 2021
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98Continuing effect of principle preventing the abuse of the VAT systemU.K.
(1)In section 42 of TCTA 2018 (EU law relating to VAT), after subsection (4) insert—
“(4A)Accordingly, that principle may continue to be relied upon in determining any matter relating to value added tax (including in determining the effect of any provision made by or under an enactment).”
(2)That section has effect, and is to be deemed always to have had effect, with the amendment made by subsection (1).
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