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    uksi/2026/307

    uksi/2026/307 — The Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026

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    This Order, which comes into force on 8th April 2026, provides that a company designated by the Secretary of State as Great British Nuclear is a specified person for the purposes of section 33E of the Value Added Tax Act 1994 (c. 23).

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