# The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987, Regulation 8: Revocations


In regulation 46(a), for the words “taxable person” there shall be substituted the words “taxable person importing the goods in the course of his business”.

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Source: https://www.legislation.gov.uk/uksi/1987/1916/regulation/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1987/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.