# The Value Added Tax (Amendment) Regulations 2021, Regulation 2: Amendment of the Value Added Tax Regulations 1995


Regulation 32B of the Value Added Tax Regulations 1995 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”.

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Source: https://www.legislation.gov.uk/uksi/2021/986/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2021/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.