Finance Act 2005
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Amendment of section 19A (statement of intra-Community supplies) of Principal Act. |
107.—Section 19A (inserted by the Finance Act 1992 ) of the Principal Act is amended by substituting the following for subsection (6): | |
“(6) In this section ‘intra-Community supplies’ means supplies of goods to a person registered for value-added tax in another Member State.”. |