# The Value Added Tax (Amendment) Regulations 1996, Regulation 7


In paragraph (a) of regulation 23 for “(3), (4) and (5)” there shall be substituted “(3) and (5)”.

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Source: https://www.legislation.gov.uk/uksi/1996/210/regulation/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-1996/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.