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Updated VAT Tertiary Legislation Guidance from HM Revenue & Customs – April to August 2024

  • Updated guidance on VAT Tertiary Legislation
  • Contains all legally-binding conditions and directions related to VAT
  • Tertiary legislation has the same legal status as primary and secondary legislation
  • HMRC has an obligation to publish this information in accordance with the law

Source: gov.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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