# The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992, Regulation 24


For sub-paragraph (a) of paragraph (4) of regulation 37C there shall be substituted the following—
“(a) where the owner is a registered person when he imports, acquires or is supplied with the item as a capital item, the first interval shall commence on the day of the importation, acquisition or supply and shall end on the day before the commencement of his tax year following that day;”.

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Source: https://www.legislation.gov.uk/uksi/1992/3102/regulation/24 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.