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

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