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Schedule 11, paragraph 2(5C)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Subsection (3) of section 97 (orders subject to Commons approval) applies to a statutory instrument containing any regulations made by virtue of sub-paragraph (5A) which amend an enactment as it applies to an order within subsection (4) of that section.

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Source: legislation.gov.uk · retrieved 2026-07-28