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    <description>Whether the reverse charge mechanism applies turns on whether supply, payment or invoice for renting a residential dwelling occurred before the effective date that brought such renting into RCM; continuous supply treatment, time of supply rules and invoice raising requirements determine if the taxable event falls before that date, and the nature of use (residential versus non residential) and any change in exemption or rate further affects applicability.</description>
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      <description>Whether the reverse charge mechanism applies turns on whether supply, payment or invoice for renting a residential dwelling occurred before the effective date that brought such renting into RCM; continuous supply treatment, time of supply rules and invoice raising requirements determine if the taxable event falls before that date, and the nature of use (residential versus non residential) and any change in exemption or rate further affects applicability.</description>
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