# The Value Added Tax (Amendment) (No. 2) Regulations 2012, Regulation 4: Amendment to the Value Added Tax Regulations 1995


In regulation 2—
(a) in the definition of “registered person” in paragraph (1), after “1,” insert “1A,”;
(b) in paragraph (3) for “prescribed in Schedule 1 to these Regulations” substitute “specified in a notice published by the Commissioners”.

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Source: https://www.legislation.gov.uk/uksi/2012/1899/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2012/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.