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Regulation 23 Amendment of the Value Added Tax Regulations 1995

Original text. Later amendments are not shown.

In regulation 19 (section 14(2) supplies by persons belonging in other member States)—

(a)

in the heading, for “Section 14(2)” substitute “Paragraph 6(3) of Schedule 9ZA”;

(b)

in each place it occurs in paragraphs (1) and (2), for “section 14(2) of” substitute “paragraph 6(3) of Schedule 9ZA to”.