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HMRC internal manual

VAT Place of Supply (Transport)

• From: HM Revenue & Customs
• Published: 11 April 2016
• Updated: 25 July 2016, see all updates

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1. Contents
2. VATPOSTR2000
3. VATPOSTR2100

Passenger transport: Law

1. VATPOSTR2110

   Passenger transport: Law: before 1 January 2010
2. VATPOSTR2120

   Passenger transport: Law: from 1 January 2010

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