Regulation 21 Amendment of the Value Added Tax Regulations 1995
In regulation 17 (section 14(6) supplies to persons belonging in other member States)—
(a)
in the heading, for “Section 14(6)” substitute “Paragraph 6(9) of Schedule 9ZA”;
(b)
in paragraph (1), for “section 14(6) of” substitute “paragraph 6(9) of Schedule 9ZA to”.