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The Value Added Tax (Cars) (Amendment) Order 1997
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- 1997 No. 1615
- Article 4
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4. After article 8(2)(c) there shall be inserted—
“(d)a transaction relating to the transfer of the assets of a business or part of a business as a going concern which was treated as neither a supply of goods nor a supply of services if the transferor took possession of the goods in any of the circumstances described in this paragraph.”.
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