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The Value Added Tax (Amendment) (EU Exit) Regulations 2021
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- UK Statutory Instruments
- 2021 No. 715
- Regulation 4
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Amendment of Group 8 of Schedule 8 to the Value Added Tax Act 1994
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4. After Note (6ZA), insert—
“(6ZB) An international journey is a journey starting in the United Kingdom and ending outside the United Kingdom or vice versa.
(6ZC) In Item 6ZB “railway vehicle” has the same meaning as in Item 6.”.
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