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The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021
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- UK Statutory Instruments
- 2021 No. 1164
- PART 1
- Regulation 9
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Amendments to Schedule 9ZE to the Value Added Tax Act 1994
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9. In paragraph 10 (liability to pay VAT to Commissioners) omit sub-paragraph (5).
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