# The Value Added Tax (Amendment) Regulations 2017, Regulation 6: Amendment of the Value Added Tax Regulations 1995


In regulation 55JB, at the beginning of paragraph (3), for “At any relevant date” substitute “Subject to regulation 55KA, at any relevant date”.

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Source: https://www.legislation.gov.uk/uksi/2017/295/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2017/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.