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Section 55B(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

A “deposit scheme” means a scheme which is established— by regulations under Schedule 8 to the Environment Act 2021, or by or under any other enactment that makes similar provision for a returnable deposit to be paid in relation to goods.

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