# The Value Added Tax (Amendment) (No. 3) Regulations 1996, Regulation 14


In regulation 101—
(a) the words “subject to paragraph (5) below” in paragraph (2)(a) are omitted;
and,
(b) paragraph (5) is omitted.

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Source: https://www.legislation.gov.uk/uksi/1996/1250/regulation/14 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-1996/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.