# The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, Regulation 26: Amendments to the Value Added Tax Regulations 1995


In regulation 145J(3), before “paragraph 38(6)” insert “or”.

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Source: https://www.legislation.gov.uk/uksi/2021/1164/regulation/26 (the official version)
Page: https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.