# The Value Added Tax (Amendment) (No. 4) Regulations 2002, Regulation 4


At the beginning of regulation 170(1) omit “Where” and insert “Subject to regulation 170A below, where”.

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Source: https://www.legislation.gov.uk/uksi/2002/3027/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2002/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.