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Introductory Text
1.These Regulations may be cited as the Value Added Tax...
2.In these Regulations “payments on account ” has the same...
3.The Value Added Tax (Payments on Account) Regulations 1992 are...
4.Save in a case to which regulation 7 below applies,...
5.Save in a case to which regulation 7 below applies,...
6.Where a taxable person fails to make a payment on...
7.(1) In this regulation— (a) “body corporate ” means a...
Signature
Explanatory Note