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Statutory Instruments
VALUE ADDED TAX
Approved by the House of Commons
Made
13th December 1990
Laid before the House of Commons
17th December 1990
Coming into force
1st February 1991
The Treasury, in exercise of the powers conferred on them by sections 16(4), 17(2) and 48(6) of the Value Added Tax Act 1983(1) and of all powers enabling them in that behalf, hereby make the following Order:
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