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Regulation 4 Amendment of the Value Added Tax Regulations 1995

Original text. Later amendments are not shown.

In regulation 4B (electronic communication: specified communications)—

(a)

at the end of paragraph (h) omit “and” ; and

(b)

after paragraph (i) insert “and (j) a notification under paragraph (3) of regulation 148A (notification of the arrival in the United Kingdom of motorised land vehicles and payment of VAT).”.