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Regulation 1

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1987 and shall come into force on 30th October 1987.

(2)

In these Regulations the “principal regulations” means the Value Added Tax (Supplies by Retailers) Regulations 1972f1.

Annotations

Footnotes

f1

S.I. 1972/1148, to which there are amendments not relevant to these Regulations.