# The Value Added Tax (Amendment) (No. 3) Regulations 2009, Regulation 4: Amendment of Part 11 of the Regulations (time of supply and time of acquisition)


In regulation 93(15), after “Taxes Act” insert “; but this is subject to paragraph (16).”.

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Source: https://www.legislation.gov.uk/uksi/2009/1967/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2009/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.