# The Value Added Tax (Amendment) (No.3) Regulations 2007, Regulation 6


In Part 8 (cash accounting), in regulation 58(2) omit “or” at the end of sub-paragraph (e) and, after sub-paragraph (f), insert—
“; or
(g) supplies of goods in respect of which it is for the recipient, on the supplier’s behalf, to account for and pay the VAT.”.

---
Source: https://www.legislation.gov.uk/uksi/2007/1418/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2007/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.