# The Value Added Tax (Amendment) Regulations 1997, Regulation 13


Regulation 168(2) shall be amended as follows—
(a) the word “and” at the end of sub-paragraph (c) shall be omitted; and
(b) after sub-paragraph (d) there shall be added—
“, and
(e) a copy of the notice required to be given in accordance with regulation 166A”.

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Source: https://www.legislation.gov.uk/uksi/1997/1086/regulation/13 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-1997/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.