# The Value Added Tax (Annual Accounting) (Amendment) Regulations 1991, Regulation 3


In sub-paragraph (a) of regulation 3, for the words “current account year” there shall be substituted the words “current accounting year”.

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Source: https://www.legislation.gov.uk/uksi/1991/532/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-annual-accounting-amendment-regulations-1991/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.