# Taxation (Post-transition Period) Act 2020, Paragraph 22

Extent: E+W+S+N.I.

(1) Regulation 15 (change of rate, credit notes) is amended as follows.
(2) The existing text becomes paragraph (1).
(3) In that paragraph, after “relates to a” insert “ relevant ”.
(4) After that paragraph insert—
“(2) In this regulation, “relevant supply” means a supply of goods or services other than a supply of goods to a person who is not a taxable person.”

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Source: https://www.legislation.gov.uk/ukpga/2020/26/schedule/3/paragraph/22 (the official version)
Page: https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.