Bill determines VAT changes (13)

I believe the answer is:

'bill' is the definition.
(thesaurus)

'determines vat changes' is the wordplay.
'changes' is an anagram indicator.
'determines'+'vat'='determinesvat'
'determinesvat' with letters rearranged gives 'ADVERTISEMENT'.

(Other definitions for advertisement that I've seen before include "trailer" , "Publicity announcement" , "Notice - commercial" , "Commercial promotion" , "Public promotion" .)

I've seen this clue in The Telegraph.

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