# The Value Added Tax (Accounting and Records) (Amendment) Regulations 1992, Regulation 5


Regulation 3 shall be omitted.

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Source: https://www.legislation.gov.uk/uksi/1992/3097/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.