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HMRC internal manual

VAT Single Market

HM Revenue & Customs
, see all updates

Recent changes to this guidance

Below are details of the amendments that were published on 20 May 2011 (see the update index for all updates)

Page Details of update
VATSM4210, VATSM4230, VATSM4610, VATSM4690  Amended to reflect changes in the VAT treatment of supplies of natural gas, electricity, heat and cooling.