# The Value Added Tax (Amendment) (No. 4) Regulations 2003, Regulation 5


In regulation 117 (interpretation of Part XVI – importations, exportations and removals)—
(a) in paragraph (4), for “regulations 130 and” substitute “regulation”,
(b) in paragraph (7A), for “regulations 130(a)(i) and” substitute “regulation”, and
(c) omit paragraph (9).

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Source: https://www.legislation.gov.uk/uksi/2003/1485/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2003/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.