# The Value Added Tax (Accounting and Records) (Amendment) Regulations 1992, Regulation 4


After regulation 2 there shall be inserted the following regulation—
“2A Every person who, at a time when he is not a taxable person, acquires in the United Kingdom from another member State any goods which are subject to a duty of excise or consist in a new means of transport shall, for the purpose of accounting for tax, keep such records with respect to the acquisition as may be specified in any notice published by the Commissioners in pursuance of this regulation.”.

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Source: https://www.legislation.gov.uk/uksi/1992/3097/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.