# The Value Added Tax (Amendment) (No. 5) Regulations 1997, Regulation 4


In regulation 90(1) after the words “where services” there shall be inserted “, except those to which regulation 93 applies,”.

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Source: https://www.legislation.gov.uk/uksi/1997/2887/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-1997/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.