# The Value Added Tax (Amendment) (No. 2) Regulations 2009, Regulation 3: Citation and commencement


In regulation 99(1)(a) (definition of exempt input tax), after “regulation” insert “101,”.

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Source: https://www.legislation.gov.uk/uksi/2009/820/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2009/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.