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VAT and museums and galleries: regulations

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The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order, SI 2012/2731, updates the schedule to SI 2001/2879 which specifies the bodies entitled to claim, under VATA 1994 s 33A, a refund of VAT incurred on goods and services used in providing free admission to specific museums and galleries.

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