# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 38: Amendment of the Value Added Tax Regulations 1995


In regulation 110 (adjustment of attribution)—
(a) in each place it occurs in paragraphs (1), (2), (3) and (5), for “and 109” substitute “, 109 and 109A”;
(b) in paragraph (4)—
(i) in sub-paragraph (a), for “or 109” substitute “, 109 or 109A”;
(ii) in the closing words, after “regulation 109” insert “or 109A”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/38 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.