# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 22: Amendment of the Value Added Tax Regulations 1995


In regulation 18 (section 14(1) supplies by intermediate suppliers)—
(a) in the heading, for “Section 14(1)” substitute “Paragraph 6(2) of Schedule 9ZA”;
(b) in each place it occurs in paragraphs (1) and (2), for “section 14(1) of” substitute “paragraph 6(2) of Schedule 9ZA to”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/22 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.