Related Commentary  

52  The Commissioners may by regulations modify sections 19 and 20 and Schedules 6 and 7 for the purpose of providing (in place of the provision for the time being contained in those sections and Schedules) for the manner of determining for the purposes of this Act the value of–

(a)a supply of goods, or

(b)a transaction in pursuance of which goods are acquired from another member State,

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