# The Value Added Tax (Amendment) Regulations 2007, Regulation 5


In regulation 172J for “170A” substitute “170A(5)”.

---
Source: https://www.legislation.gov.uk/uksi/2007/313/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2007/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.