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4In section 6(3) of that Act (recovery of duty by Secretary of State where VAT becomes chargeable on vehicle supplied for export), for the words from “there shall be recoverable” to the end of paragraph (b) there shall be substituted “duty shall be payable—
(a)by the person by whom the vehicle was acquired from its manufacturer in respect of the whole period since the registration of the vehicle; or
(b)by any other person who is for the time being the keeper of the vehicle in respect of the period since the vehicle was first kept by that other person,”.
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