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Business tax

HMRC internal manual

VAT Time of supply

From:: HM Revenue & Customs
Published: 10 April 2016
Updated:: 15 March 2022 - See all updates

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Contents
VATTOS2000
VATTOS2200

VATTOS2240 - Legislation: UK primary law (VAT Act 1994): Section 6(7) and (8) Intra-EC supplies of goods

Archived page no longer applicable

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