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1.These Regulations may be cited as the Value Added Tax...
2.In these Regulations– “the principal Regulations” means the Value Added...
3.In regulation 30(1) of the principal Regulations there shall be...
4.After sub-paragraph (c) of regulation 30(3) of the principal Regulations...
5.After regulation 30A of the principal Regulations there shall be...
6.(1) This regulation applies where a taxable person has been...
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