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Paragraph 56 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In Schedule 11 (administration, &c.) for paragraph 1 substitute—

“1

The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of VAT.”

Annotations

Commencement

I1

Sch. 4 para. 56 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)