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Value-added Tax (Refund of Tax) (No. 29) Order, 1996 (S.I. Number 334 of 1996)

9. Where the total of the tax chargeable and the amount on which tax is chargeable in relation to a supply of any individual good or service referred to in this Order is £250 or more, the amount of tax chargeable may be remitted in accordance with paragraph 10.