# The Value Added Tax (Amendment) (No. 4) Regulations 2002, Regulation 7


Immediately before regulation 172C insert the following—
“Application
172ZC This Part applies where the relevant supply was made before 1st January 2003.”.

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Source: https://www.legislation.gov.uk/uksi/2002/3027/regulation/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2002/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.