# The Customs and Excise (Single Market etc.) Regulations 1992, Paragraph 8: Specific amendments


In Item 1 of Group 15 of Schedule 5 to the Value Added Tax Act 1983 (zero-rating of imports, exports etc.), for “section 37 of the Customs and Excise Management Act 1979” there shall be substituted “regulation 5 of the Customs Controls on Importation of Goods Regulations 1991”.

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Source: https://www.legislation.gov.uk/uksi/1992/3095/schedule/1/paragraph/8 (the official version)
Page: https://openlegislation.uk/customs-and-excise-single-market-etc-regulations-1992/schedule-1/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.