# The Value Added Tax (Amendment) (No. 3) Regulations 2004, Regulation 3: Transfers of going concerns


In regulation 6(3)(a), for “41” substitute “40”.

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Source: https://www.legislation.gov.uk/uksi/2004/1675/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2004/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.