# The Value Added Tax (Amendment) (No. 2) Regulations 2013, Regulation 3: Amendment of the Value Added Tax Regulations 1995


In regulation 129(1)(a) (supplies to overseas persons), delete “, otherwise than to a taxable person,”.

---
Source: https://www.legislation.gov.uk/uksi/2013/2241/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2013/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.