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Hmrc International Exchange Of Information Manual
Found 1 free book(s)
VAT and the Public Sector
assets.publishing.service.gov.uk(an exchange of a supply for financial recompense) and by way of business. However, many supplies made by bodies which form a part of the public administration are removed from the scope of VAT provided that this outcome does not significantly distort competition. 1.12 Most of the activities of government departments are outside the scope of