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These VAT Regulations and Orders are reproduced in their original format with the exception of the Value-Added Tax Regulations
2010 (S.I. No. 639 of 2010) which are amended by the Value Added Tax (Amendment) Regulations 2012 (S.I. No. 458 of 2012).
European Communities (Value-added Tax) Regulations, 1993 (S.I. Number 345 of 1993)