Regulation 4
In regulation 24 (interpretation of Part V – accounting, payment and records), in the definition of “VAT allowable portion”, “VAT payable portion” and “VAT account”, for “33”, substitute “32”.
In regulation 24 (interpretation of Part V – accounting, payment and records), in the definition of “VAT allowable portion”, “VAT payable portion” and “VAT account”, for “33”, substitute “32”.