# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 23: Amendment of the Value Added Tax Regulations 1995


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”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/23 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.