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Official guidance

VAT Single Market

VATSM5100 · Simplifications: installed and assembled goods

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VATSM5110 · Background
VATSM5120 · UK primary law
VATSM5130 · UK secondary law
VATSM5140 · Arrangements

Simplifications: installed and assembled goods: contents
Simplifications: installed and assembled goods: background

VATSM5110 | Simplifications: installed and assembled goods: background

From HM Revenue & Customs · VAT Single Market

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