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3. Paragraph 33 is disregarded where, for the purposes of section 33A of VATA 1994(1) (refunds of VAT to museums and galleries), the day on which the supply was made or the acquisition or importation took place was on or before 31st March 2006.
Section 33A was inserted by section 98(2) of the Finance Act 2001 (c. 9); section 33A is prospectively amended by paragraph 33 of Schedule 39 to the Finance Act 2008 (c. 9).
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