# The Value Added Tax (Amendment) (No. 4) Regulations 2003, Regulation 3


In regulation 15 (change of rate, credit notes)—
(a) after “section 2” insert “or 29A”, and
(b) for “or zero-rated” substitute “, zero-rated or reduced-rate”.

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Source: https://www.legislation.gov.uk/uksi/2003/1485/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2003/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.