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Published: 30 September, 2023
Endorsed by the Chartered Institute of Taxation, this source contains the latest consolidated indirect tax legislation. It contains up-to-date legislation and technical material relating to value added tax, stamp taxes, insurance premium tax, soft drinks industry levy, plastic packaging tax, landfill tax, aggregates levy and climate change levy. Technical legislation is enhanced by helpful cross-references to the HMRC Manuals and commentary in De Voil Indirect Tax Service.