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Regulation 8

Original text. Later amendments are not shown.

In regulation 8—

(a)

in paragraph (2), after “furnished” there shall be inserted “except that the total of the output tax due in that period on acquisitions from other member States shall be entered instead in the box opposite the legend ‘VAT due in this period on acquisitions from other EC Member States’”; and

(b)

in paragraph (3), after “inputs” there shall be inserted “(including acquisitions from the EC)”.