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VAT Grouping Extra-Statutory Concession - Gov.uk

VAT Grouping Extra-Statutory Concession - Gov.uk.pdf

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(2) aBought-in supplyc, in relation to the intra-group supply, means a supply of services to the supplier to which section 43(2A)(c) to (e) refers, so far as that supply is used by the supplier for making the intra-group supply. (3) The value of the intra-group supply shall be taken to be the total of the relevant amounts in relation ...
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