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The Value Added Tax (Reverse Charge) (Anti-avoidance) Order 1997
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- UK Statutory Instruments
- 1997 No. 1523
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3.Insertion of telecommunications services into Schedule 5 to the Act
4.Modification of the effect of regulation 82 of the Regulations
5.Treatment of a right to relevant telecommunications services
8.Value of relevant telecommunications services supplied by virtue of a right
9.Meaning of a right to relevant telecommunications services
10.Time when relevant telecommunications services are treated as performed
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