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Statutory Instruments
VALUE ADDED TAX
Made
17th October 1991
Laid before the House of Commons
24th October 1991
Coming into force
1st December 1991
The Treasury, in exercise of the powers conferred on them by section 14(3B) of the Value Added Tax Act 1983(1) and of all other powers enabling them in that behalf, hereby make the following Order:
1983 c. 55; subsection (3B) of section 14 was inserted by section 14 of the Finance Act 1991 (c. 31).
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