# The Value Added Tax (Annual Accounting) (Amendment) Regulations 1991, Regulation 6


In regulation 5–
(a) in paragraph (2), for the words from “shall” to “years” there shall be substituted the words “may remain in the scheme”, and
(b) in sub-paragraph (2)(c) there shall be deleted the word “earlier”.

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Source: https://www.legislation.gov.uk/uksi/1991/532/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-annual-accounting-amendment-regulations-1991/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.