Introductory Text
1.These Regulations may be cited as the Value Added Tax...
2.Regulation 5 shall apply where— (a) road fuel is supplied...
3.Where all the road fuel is used for the purposes...
4.Where only part of the road fuel is used for...
5.Where this regulation applies, subject to regulation 6, the amount...
6.These regulations only apply where the taxable person holds a...
7.In these regulations, “use for the purposes of the taxable...
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Explanatory Note
