# The Value Added Tax (Amendment) Regulations 2017, Regulation 8: Amendment of the Value Added Tax Regulations 1995


In regulation 55N—
(a) at the beginning of paragraph (1) for “Where—” substitute “Subject to paragraph (1A), where—”;
(b) after paragraph (1) insert—
“(1A) Paragraph (1) shall not apply where a difference in the appropriate percentage arises only because of the application of regulation 55KA.”.

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Source: https://www.legislation.gov.uk/uksi/2017/295/regulation/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2017/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.