# The Value Added Tax (Amendment) Regulations 2018, Regulation 5: Amendment of the Value Added Tax Regulations 1995


After regulation 31(1)(k) insert—
“(l) where the taxable person is subject to the requirements of regulation 32A, the electronic account required by that regulation.”.

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Source: https://www.legislation.gov.uk/uksi/2018/261/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2018/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.