# The Value Added Tax (Amendment) (No. 3) Regulations 1996, Regulation 5


In regulation 9(2) between the expressions “date of death,” and “or of the nature of the incapacity” there is inserted—
“the date of the bankruptcy order,”.

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Source: https://www.legislation.gov.uk/uksi/1996/1250/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-1996/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.