# The Value Added Tax (Amendment) Regulations 2017, Regulation 5: Amendment of the Value Added Tax Regulations 1995


In regulation 55H—
(a) at the beginning of paragraph (1), for “The appropriate percentage” substitute “Subject to regulation 55KA, the appropriate percentage”;
(b) in paragraph (2)—
(i) in sub-paragraph (a)—
(aa) for “beginning with a relevant date” substitute “not falling within (b)”;
(bb) for “at the relevant date” substitute “on the first day of the period”;
(ii) omit sub-paragraph (c).

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Source: https://www.legislation.gov.uk/uksi/2017/295/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2017/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.