# The Value Added Tax (Amendment) Regulations 2001, Regulation 5


(1) At the end of regulation 120(2)(b)(iv), omit the word “and”.
(2) In regulation 120(2)(b)(v), insert the following after “(returned goods)”—
“, and
(vi) Articles 589 and 709 (compensatory interest)”.

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Source: https://www.legislation.gov.uk/uksi/2001/630/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2001/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.