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Paragraph 3 I1

In section 2 (rate of VAT), in subsection (1)—

(a)

omit paragraph (b) (together with the “and” at the end of the paragraph), and

(b)

in paragraph (c), omit “from a place outside the member States”.

Annotations

Commencement

I1

Sch. 8 para. 3 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)