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VAT and research infrastructure consortia: regulations

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SI 2012/2907

The Value Added Tax (Relief for European Research Infrastructure Consortia) Order, SI 2012/2907, provides VAT relief for the import or acquisition of goods by a European Research Infrastructure Consortia (ERIC) and amends VATA 1994 Sch 8 to provide VAT relief for supplies of goods or services to an ERIC.

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