# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 64: Amendment of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020


In regulation 21 (entitlement of taxable persons to deduct input tax)—
(a) for “Where regulation 20 applies, a” substitute “A”;
(b) for “paragraph (4)” substitute “paragraph 4(3)”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/64 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.