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HMRC internal manual

VAT Books

VAT Books Manual: recent changes

Below are details of the amendments that were published on 25 June 2012
(see the update index for all updates)

Page Details of update
VBOOKS3120 Amended first sentence of second paragraph in relation to ‘part works’ to show that this no longer a ‘new’ development.
VBOOKS3130 Amended to reflect policy change in connection with photo books.
VBOOKS3180 Deleted second bullet point to reflect Tribunal decision involving photo books.