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HMRC internal manual

VAT Partial Exemption Guidance

• From: HM Revenue & Customs
• Published: 10 April 2016
• Updated: 25 July 2016, see all updates

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1. Contents
2. PE50000

Partial Exemption powers: contents

1. PE50500

   Partial Exemption powers: overview of Partial Exemption powers
2. PE51000

   Partial Exemption powers: special method override notice: contents
3. PE52000

   Partial Exemption powers: directing a special method

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