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VAT: regulations

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The Value Added Tax (Amendment) (No.

The Value Added Tax (Amendment) (No. 3) Regulations, SI 2010/2940, come into force on 4 January 2011 and amend the Value Added Tax Regulations, SI 1995/2518, Parts 3 (VAT invoices and other invoicing requirements), 7A (flat-rate scheme for small businesses) and 20 (repayments to Community traders).

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