# The Value Added Tax (Amendment) Regulations 1997, Regulation 14


Regulation 172 shall be amended as follows—
(a) for the words “supply in question” in paragraph (1A) there shall be substituted the words “relevant supply”; and
(b) for the word “supply” where it first appears in paragraph (2) there shall be substituted the words “relevant supply”.

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Source: https://www.legislation.gov.uk/uksi/1997/1086/regulation/14 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-1997/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.