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Introductory Text
1.These Regulations may be cited as the Value Added Tax...
2.The Value Added Tax Regulations 1995 are amended as follows....
3.For regulation 170A substitute— (1) This regulation applies where— (a) the claimant made a...
4.For regulation 171(1) substitute— 171—Where a claimant—
5.In regulation 172J for “170A” substitute “170A(5)”.
Signature
Explanatory Note