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Regulation 31 Amendments to the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

Original text. Later amendments are not shown.

In regulation 22(2)—

(a)

omit the “or” at the end of paragraph (d);

(b)

at the end of paragraph (e) insert “or”;

(c)

after that paragraph insert—

“(f)

makes a scheme supply within the meaning of Schedule 9ZD to VATA.”.