# The Value Added Tax (Amendment) Regulations 2017, Regulation 2: Amendment of the Value Added Tax Regulations 1995


Part 7A of the Value Added Tax Regulations 1995 (flat-rate scheme for small businesses) is amended as follows.

---
Source: https://www.legislation.gov.uk/uksi/2017/295/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2017/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.