# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 25: Amendment of the Value Added Tax Regulations 1995


In regulation 25 (making of returns)—
(a) in paragraph (1)(b), for “2, 3, 3A” substitute “3A, Parts 8 and 9 of Schedule 9ZA and Schedule”;
(b) in paragraph (4)(b), for “paragraph 4 of Schedule 2 or paragraph 4 of Schedule 3” substitute “paragraph 41 or 51 of Schedule 9ZA”.

---
Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/25 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.