# The Value Added Tax (Amendment) Regulations 2014, Regulation 3: Amendment of the Value Added Tax Regulations 1995


In regulation 4B (electronic communication: specified communications), in paragraph (j) after “(3)” insert “, (3A) or (4)”.

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Source: https://www.legislation.gov.uk/uksi/2014/548/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2014/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.