# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 35: Amendment of the Value Added Tax Regulations 1995


In regulation 99(1) (interpretation of Part 14 and longer periods), in sub-paragraphs (c)(ii), (d)(i) and (e), for “2, 3 or 3A” substitute “3A, Part 8 or 9 of Schedule 9ZA or Schedule 9ZC”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/35 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.