# The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992, Regulation 15


In regulation 21—
(a) at the beginning of paragraph (1), there shall be inserted the following words—
“Except in relation to a supply such as is mentioned in section 4(2)(c) of the Act, or to a supply to which subsections (3A) and (3B) of section 5 of the Act apply,”; and
(b) paragraph (3) shall be omitted.

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Source: https://www.legislation.gov.uk/uksi/1992/3102/regulation/15 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.