# The Value Added Tax (Amendment) Regulations 1995, 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”.

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Source: https://www.legislation.gov.uk/uksi/1995/3147/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-1995/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.