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.”.