# The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994, Regulation 2


In regulation 5(3) of the Value Added Tax (Accounting and Records) Regulations 1989, after the word “discovered” there shall be inserted the words “by the taxable person”.

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Source: https://www.legislation.gov.uk/uksi/1994/803/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1994/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.