DISCLAIMER

To understand the precise legal position on any VAT issue, please refer to the VAT legislation, in particular, the gazetted text of the VAT Act 2001 (as ammended) and the VAT Regulations. To get up to date information on the VAT legislation please contact the Department of Customs and Excise directly or seek assistance from a proffesional adviser. Please note that by clicking on the links below you confirm that you have read and understand the above.

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