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VAT: Connection charges concession withdrawn

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HMRC has issued a reminder that concession 3:16, relating to charges for first time connection to a gas or electricity mains supply, will be withdrawn with effect from January 2012. Revenue & Customs Brief 43/11 reminds taxpayers about the change, announced in December 2010, and sets out the effect of the timing of invoices and payments.

Issue: 1105
Categories: News , Indirect taxes , VAT
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