# The Value Added Tax (Amendment) (No. 2) Regulations 2000, Regulation 5


(1) The word “and” at the end of regulation 120(2)(a)(v) shall be omitted.
(2) The following shall be added to regulation 120(2)(a)–
“(vii) Articles 232(1)(b), (2) and (3) (interest on arrears of duty), and
(viii) Article 241, second and third sentences only (interest on certain repayments by the authorities),”.

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Source: https://www.legislation.gov.uk/uksi/2000/634/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2000/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.