# The Value Added Tax (Amendment) Regulations 2002, Regulation 6


After regulation 107(2) insert—
“(3) But where a registered person has his registration cancelled at or before the end of a longer period, he shall account for any adjustment under this regulation on his final return.”.

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Source: https://www.legislation.gov.uk/uksi/2002/1074/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2002/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.