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