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Capital Goods Scheme - [Capital Goods Scheme]

property is acquired following completion), you must review the amount of VAT reclaimed on the acquisition or development of the property. If the proportion of taxable use of a property during that 12-month period differs from the proportion of the VAT reclaimed on the acquisition or development of that property, then an adjustment is required.

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  Good, Capital, Property, Schemes, Capital goods scheme

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