This notice cancels and replaces Notice 703 (November 2013). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Parts of this notice have the force of law under section 30(6) of the VAT Act 1994 and regulation 129 of the VAT Regulations 1995. These parts are indicated by being placed in a box as in the example shown below.

The following rule has the force of law

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