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1.These Regulations may be cited as the Value Added Tax...
2.The Value Added Tax Regulations 1995 shall be amended as...
3.In regulation 89 after the word “contract” there shall be...
4.In regulation 90(1) after the words “where services” there shall...
5.For regulation 93 there shall be substituted— (1) Where services, or services together with goods, are supplied...
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