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Regulation 3 Amendment of the Value Added Tax Regulations 1995

Original text. Later amendments are not shown.

In regulation 134f1 (supplies to persons taxable in another member State)—

(a)

at the beginning, for “Where” substitute “Subject to regulation 134A, where”; and

(b)

in paragraph (b), for “a person taxable in another member State” substitute “a person (“P”) who is registered for VAT in another member State and has provided the supplier with the VAT identification number issued to P by that other member State”.

Annotations

Footnotes

f1

Regulation 134 is omitted by regulation 5 of S.I. 2019/513 from a date to be appointed but regulation 5 is not yet in force.