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2.The Value Added Tax Regulations 1995 are amended as follows....
3.For regulation 99(1)(a) substitute— (a) “exempt input tax” means input...
4.For regulation 106 substitute— (1) Subject to regulation 106A, where relevant input tax—
5.After regulation 106 insert— (1) This regulation applies where regulation 107A applies.
6.After regulation 107(2) insert— (3) But where a registered person...
7.After regulation 107 insert the following regulations— (1) This regulation applies where a taxable person has made...
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