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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations, which come into force on 1st May 1994, amend regulation 5(3) of the Value Added Tax (Accounting and Records) Regulations 1989 so that an error may be corrected in the value added tax account in accordance with that regulation if it is the taxable person who has discovered the error.