# The Value Added Tax (Amendment) Regulations 1996, Regulation 5


In sub-paragraph (e) of paragraph (3) of regulation 22 the words “, which value shall” to“mentioned in paragraph (4)(c) below” shall be omitted.

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Source: https://www.legislation.gov.uk/uksi/1996/210/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-1996/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.