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»Ê¹ÚÌåÓýapp relevant UK primary VAT legislation is contained in Section 3 and Schedules 1, 1A, 2, 3, 3A and 3B of the Value Added Tax Act 1994. »Ê¹ÚÌåÓýapp Act empowers the Commissioners to make regulations and set conditions.

UK secondary legislation is contained in Part II of the Value Added Tax Regulations 1995.