# The Value Added Tax (Disclosure of Avoidance Schemes)(Amendment) Regulations 2005, Regulation 4


In regulation 4—
(a) in paragraph (2)(a) omit “or”;
(b) at the end of paragraph (2)(b) insert—
“; or
(c) reducing the amount of his non-deductible tax.”.

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Source: https://www.legislation.gov.uk/uksi/2005/2009/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemesamendment-regulations-2005/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.