# The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023, Regulation 4: Amendment of the Indirect Taxes (Notifiable Arrangements) Regulations 2017


In regulation 6(6) (offshore supplies – relevant business persons)—
(a) at the end of sub-paragraph (b), omit “or”;
(b) at the end of sub-paragraph (c), for “suppliers.” substitute “suppliers; or”; and
(c) after that sub-paragraph insert—
“(d) would otherwise fall to be disregarded by virtue of section 43(1)(a) of the Value Added Tax Act 1994.”.

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Source: https://www.legislation.gov.uk/uksi/2023/473/regulation/4 (the official version)
Page: https://openlegislation.uk/indirect-taxes-notifiable-arrangements-amendment-regulations-2023/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.