# The Customs Warehousing Regulations 1991, Regulation 4: Value Added Tax


The amendments made to the Act by regulation 3 above shall not have effect in relation to the application of the Act by virtue of section 24(1) of the Value Added Tax Act 1983.

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Source: https://www.legislation.gov.uk/uksi/1991/2725/regulation/4 (the official version)
Page: https://openlegislation.uk/customs-warehousing-regulations-1991/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.