Regulation 2 Amendment of the Value Added Tax Regulations 1995

Regulation 32B of the Value Added Tax Regulations 1995^f1 is amended as follows—

(a)

omit paragraphs (2) to (5);

(b)

in paragraph (6), for “exemptions under paragraphs (1)(b) and (3) do” substitute “exemption under paragraph (1)(b) does”.

Annotations

f1: S.I. 1995/2518; amended by S.I. 2018/261; there are other amending instruments but none are relevant.