<data priority="50">
    <xpath expr="//div[@t-if='has_delivery']" position="attributes">
        <attribute name="class">d-none</attribute>
        <!--<attribute name="t-if">use_delivery_as_billing and has_delivery</attribute>-->
    </xpath>
    
    <div id="billing_address_list" position="before">
        <style t-if="use_delivery_as_billing and has_delivery">
            #billing_address_list {
                display: none;
            }
        </style>
    </div>
</data>