[281A VAT] [and other indirect taxes]
Finance Act 2014 (2014 c 26) | Legislation

[281A  VAT] [and other indirect taxes]

[(1)     In the provisions mentioned in subsection (2)—

(a)     “tax” includes value added tax [and other indirect taxes], and

(b)     “tax advantage” has the meaning given by section 234(3) and also includes a tax

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