# The Value Added Tax (Amendment) (No. 2) Regulations 1997, Regulation 5


In regulation 94 for the words “Where under this Part” there shall be substituted the words “Subject to regulation 90B above, where under this Part”.

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Source: https://www.legislation.gov.uk/uksi/1997/1525/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-1997/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.