# The Value Added Tax (Amendment) Regulations 2010, Regulation 3


In regulation 25A(12) (making of returns)—
(a) in sub-paragraph (a) for “proved” substitute “presumed”, and
(b) in sub-paragraph (b) omit “conclusively”.

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Source: https://www.legislation.gov.uk/uksi/2010/559/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2010/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.