# The Value Added Tax (Amendment) (No. 2) Regulations 2010, Regulation 3


(1) In the title to regulation 38A after “goods” insert “or services”.
(2) In regulation 55C(6) after “goods” (in each place) insert “or services”.
(3) In regulation 58(2)(g) after “goods” insert “or services”.

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Source: https://www.legislation.gov.uk/uksi/2010/2240/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2010/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.