# The Value Added Tax (Amendment) (No 2) Regulations 2008, Regulation 3


In regulation 15 (change of rate, credit notes)—
(a) for “14 days” substitute “45 days”;
(b) after “any such change,” insert “or within such longer period as the Commissioners may allow in general or special directions,”.

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Source: https://www.legislation.gov.uk/uksi/2008/3021/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2008/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.