# The Value Added Tax (Amendment) Regulations 2006, Regulation 5: Returned goods relief


Regulations 120(2)(a)(v), 120(2)(b)(iv), 124 and 125 are revoked (exceptions for customs returned goods relief and former provisions for VAT returned goods relief).

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Source: https://www.legislation.gov.uk/uksi/2006/587/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2006/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.