Finance Act 2025
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Amendment of section 135 of Finance Act 1992 (temporary exemption from registration) | ||
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65. (1) Section 135 (aa) of the Finance Act 1992 is amended by the insertion of “or Northern Ireland” after “Member State” in each place where it occurs. | ||
(2) Subsection (1) is deemed to have come into operation on and from 31 December 2020. |