Paragraph 12
(1)
Paragraph 39 (regulations as to time of supply) is amended as follows.
(2)
In sub-paragraph (1)(c) after “24” insert “ , 24A, 24B, 24C, 42D ”.
(3)
In sub-paragraph (3) after “supply)” insert “ and 38A ”.
Paragraph 39 (regulations as to time of supply) is amended as follows.
In sub-paragraph (1)(c) after “24” insert “ , 24A, 24B, 24C, 42D ”.
In sub-paragraph (3) after “supply)” insert “ and 38A ”.