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The Value Added Tax Regulations 1995

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This is the original version (as it was originally made).

Trading stamp scheme

77.  Section 19(5) of the Act, in its application to a supply of goods in exchange for trading stamps under a trading stamp scheme, shall be modified by the substitution, for the reference to the amount there specified, of a reference to the amount that would fall to be taken as the value of any such supply under subsection (2) of that section if it were for a consideration in money calculated by the method prescribed in regulation 78.

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