# The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992, Regulation 21


In regulation 32—
(a) after “importations” in the first place where that word occurs there shall be inserted “or acquisitions”;
(b) for paragraph (b) there shall be substituted the following—
“(b) supplies specified in an order under section 15(2)(ba) of the Act,”; and
(c) after “importations” in the second place where that word occurs there shall be inserted “acquisitions”.

---
Source: https://www.legislation.gov.uk/uksi/1992/3102/regulation/21 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.