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Regulation 12 Amendments to Schedule 9ZE to the Value Added Tax Act 1994

Original text. Later amendments are not shown.

In paragraph 34(3) (registration under this Act)—

(a)

for the words before paragraph (a) substitute “A supply made by a participant in a special scheme is a “relevant supply” if—”;

(b)

in paragraph (a), for “supplies” substitute “supply”;

(c)

in paragraph (b), for “supplies are” substitute “supply is”.