# The Value Added Tax (Amendment) (No. 2) Regulations 2002, Regulation 5


In regulation 51, for paragraph (a)(i) substitute—
“(i) where the taxable person and Commissioners agree to such payment pattern, pay to the Commissioners by credit transfer on each relevant quarterly date the quarterly sum;”.

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Source: https://www.legislation.gov.uk/uksi/2002/1142/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2002/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.