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Value Added Tax Act 1994

Value Added Tax Act 1994 s 52

s 52 Trading stamp schemes.

The Commissioners may by regulations modify section 19 and Schedule 6 for the purpose of providing (in place of the provision for the time being contained in that section and Schedule) for the manner of determining for the purposes of this Act the value of— (a) a supply of goods, ... (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . in a case where the goods are supplied ... under a trading stamp scheme (within the meaning of the Trading Stamps Act 1964 or the Trading Stamps Act (Northern Ireland) 1965) ....

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