# The Value Added Tax (General) (Amendment) (No. 2) Regulations 1989, Regulation 4


After sub-paragraph (c) of regulation 30(3) of the principal Regulations there shall be added the following sub-paragraph–
“(d) the value of any supply which, under or by virtue of any provision of the Act, the taxable person makes to himself”.

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Source: https://www.legislation.gov.uk/uksi/1989/1302/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1989/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.