第二十二条 纳税人购进货物、服务、无形资产、不动产，用于同时符合下列情形的非应税交易（以下统称不得抵扣非应税交易），对应的进项税额不得从销项税额中抵扣：
It meant not all councils needed to make changes to meet the new rules, but the BBC approached each local authority responsible for waste collection to find out what was happening in their area. Further councils have provided responses since this article was first published.
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