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Schedule 9ZD, Part 5, paragraph 23(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Sub-paragraphs (2) and (3) make modifications of section 73 which— have effect for the purposes of this Schedule, and are in addition to any other modifications of those sections made by this Schedule.

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