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Textual Amendments
F1Pt. 20 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 71; S.I. 2020/1641, reg. 2, Sch. (with savings in reg. 11 S.I. 2020/1495; S.I. 2020/1641, reg. 2, Sch.)