# The Value Added Tax (Amendment) Regulations 2013, Regulation 4: Amendment of the Value Added Tax Regulations 1995


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).”.

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Source: https://www.legislation.gov.uk/uksi/2013/701/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2013/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.