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Section 54(7)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

In this section references, in relation to any person, to the relevant part of his business are references— where the whole of his business relates to the carrying on of one or more designated activities, to that business; and in any other case, to so much of his business as does so relate.

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