Schedule A1, paragraph 5(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this paragraph— “the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992 ; and “the Northern Ireland Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 .
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Source: legislation.gov.uk · retrieved 2026-07-28