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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations, which come into force on 26th January 1993, re-introduce paragraphs (2) to (6) of regulation 29 of the Value Added Tax (General) Regulations 1985, which had been inadvertently removed by regulation 19 of the Value Added Tax (General) (Amendment) (No. 4) Regulations 1992.