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Statutory Instruments
Value Added Tax
Made
28th June 2021
The Treasury make these Regulations in exercise of the powers conferred by section 95(3), (4), (7) and (8) of the Finance Act 2021(1).
In accordance with section 95(3) of the Finance Act 2021, the Treasury consider it appropriate, in connection with the coming into force of section 95 of, and Schedule 18 to, that Act, to make the transitory provision in regulations 5 to 8.
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