Statute
Section 145M — Value Added Tax Regulations 1995: Interpretation
Text of the provision Official document
Interpretation 145M In regulation 145A(1) (interpretation)—
a in the definition of “eligible goods”, read the words after “by” as “paragraph 25(1) of Schedule 9ZB to the Act (supplementary provision)”;
b in the definition of “material time”, read the words after “by” as “paragraph 25(1) of Schedule 9ZB to the Act except in regulation 145D where “ material time ” means the time the services are performed.”.
Official source: legislation.gov.uk
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