# The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992, Regulation 11


For regulation 16 there shall be substituted the following—
“16 Regulations 12, 13, 14 and 15 shall not apply to the following supplies made in the United Kingdom—
(a) any zero-rated supply other than a supply for the purposes of acquisition;
(b) any supply to which an order made under section 14(10) of the Act applies;
(c) any supply on which tax is charged although it is not made for consideration;
(d) any supply to which an order made under section 18 of the Act applies.”.

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Source: https://www.legislation.gov.uk/uksi/1992/3102/regulation/11 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.