Regulation 6
In regulation 131 for the words “within 3 months from that date” in paragraph (1)(a) there shall be substituted “before the end of the third month following that in which the supply is effected”.
In regulation 131 for the words “within 3 months from that date” in paragraph (1)(a) there shall be substituted “before the end of the third month following that in which the supply is effected”.