# The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, Regulation 23: Amendments to the Value Added Tax Regulations 1995


The Value Added Tax Regulations 1995 are amended as follows.

---
Source: https://www.legislation.gov.uk/uksi/2021/1164/regulation/23 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.