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Money
Business tax

HMRC internal manual

VAT Finance Manual

From:: HM Revenue & Customs
Published: 8 April 2016
Updated:: 5 May 2020 - See all updates

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Contents
VATFIN2000
VATFIN2600

VATFIN2640 - Money (including transfer of money) and related services: automated teller machines (ATMs): intermediary services

For intermediary services in relation to ATM services, please see VATFIN7200.

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