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Introductory text

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VALUE ADDED TAX

Made 6th December 2023

Laid before the House of Commons 8th December 2023

Coming into force 1st January 2024

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

Annotations

Footnotes

f1

1994 c. 23. Section 96(9) was amended by paragraph 5 of Schedule 31 to the Finance Act 2001 (c. 9).