# The Value Added Tax (Amendment) Regulations 1995, Regulation 5


In regulation 116(3)—
(a) in sub-paragraph (a) for “(8)” there shall be substituted “(14)”; and
(b) in sub-paragraph (b) for “(2)” there shall be substituted “(3)”.

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Source: https://www.legislation.gov.uk/uksi/1995/3147/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-1995/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.