# The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992, Regulation 3


In regulation 2(1)—
(a) for the definition of “prescribed accounting period” there shall be substituted the following—
““prescribed accounting period”, subject to regulation 29(1), means a period such as is referred to in regulation 58;”; and
(b) for the definition of “registered person” there shall be substituted the following—
““registered person” means a person registered by the Commissioners under Schedule 1, 1A or 1B to the Act and “registered taxable person” means such a person while he is also a taxable person;”.

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Source: https://www.legislation.gov.uk/uksi/1992/3102/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.