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HMRC internal manual

VAT Partial Exemption Guidance

Partial Exemption Guidance: recent changes

Below are details of the amendments that were published on 5 August 2008. (see theupdate index for all updates)
| Section | Details of update | || | Index | A link to the guidance map has been added | | PE5350 | Additional guidance has been added regarding treatment of the sale of ex-leased goods in an outputs based PE method |