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Revenue and Customs Brief 1 (2026): Removal of linked goods concession

This brief confirms that the Extra Statutory Concession described in paragraph 3.7 of Notice 48 is no longer needed.

Last fetched 04 May 2026 · gov.uk

Documents

Removal of linked goods concession

At a glance

TypePolicy paper

First published08 Jan 2026

Last updated08 Jan 2026

Organisations

HM Revenue & Customs

Topics

VAT

Source

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