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Introductory text

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VALUE ADDED TAX

Made 10th January 2024

Laid before the House of Commons 11th January 2024

Coming into force 1st February 2024

The Treasury make this Order in exercise of the powers conferred by sections 29A(3), 30(4) and 96(9) of the Value Added Tax Act 1994f1.

Annotations

Footnotes

f1

1994 c. 23. Section 29A was inserted by section 99(4) of the Finance Act 2001 (c. 9); section 96(9) was amended by paragraph 5 of Schedule 31 to that Act.