# The Value Added Tax (Amendment) (No. 4) Regulations 2004, Regulation 14


(1) In regulation 110(1), before “108” insert “103B,”.
(2) In regulation 110(1)(b), for “103(1)” substitute “103”.
(3) In regulation 110(4), for “regulation 103” substitute “regulations 103 and 103B”.

---
Source: https://www.legislation.gov.uk/uksi/2004/3140/regulation/14 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2004/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.