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Section 55D(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The applicable assumption is that, in the case of those goods, section 55C(3) is ignored and the deposit amount and the price payable for the goods are regarded instead as indistinguishable parts of the consideration for the supply of the goods.

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