# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 48: Amendment of the Value Added Tax Regulations 1995


In regulation 146 (interpretation of Part 17: means of transport), in the definition of “claim”, for “section 40 of” substitute “paragraph 19 of Schedule 9ZA to”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/48 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.