In regulation 4(1) for the words “Overdeclarations of VAT made on previous returns” there shall be substituted the words “VAT reclaimed in this period on purchases and other inputs”.
In regulation 10 paragraphs (1) and (2) for the words “Underdeclarations of VAT made on previous returns” there shall be substituted the words “VAT due in this period on sales and other outputs”.
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