# The Value Added Tax (Amendment) (No. 4) Regulations 2002, Regulation 6


In regulation 171—
(a) in sub-paragraph (1)(b)(ii) for “regulation 170” substitute “regulations 170 or 170A”; and
(b) in sub-paragraph (3) for “or 170” substitute “, 170 or 170A”.

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Source: https://www.legislation.gov.uk/uksi/2002/3027/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2002/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.