Law of Value-Added Tax, Finance Act 2021 (Volume 1)
Persons not accountable persons unless they so elect.
a 272, 281, 282, 283, 284, 288, 296
6. (1) Subject to subsections (2) and (3) and [sections 9, 10, 12,]3 14(1) and 17(1), and notwithstanding...
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