# The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992, Regulation 23


In paragraph (a) of regulation 37B, after “imported” there shall be inserted “or acquired”.

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Source: https://www.legislation.gov.uk/uksi/1992/3102/regulation/23 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.