# The Value Added Tax (Amendment) Regulations 2019, Regulation 7: Amendment of the Value Added Tax Regulations 1995


In regulation 31(1)—
(a) at the end of sub-paragraph (h) omit “and”; and
(b) for sub-paragraph (i) substitute—
“(i) all documents received in accordance with regulation 15C and copies of such documents provided in accordance with that regulation,”.

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Source: https://www.legislation.gov.uk/uksi/2019/1048/regulation/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2019/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.