# The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992, Regulation 35


In regulation 48—
(a) after “goods”, in the first place where that word occurs, there shall be inserted “from a place outside the member States”;
(b) after “exported” there shall be inserted “from the member States”;
(c) for “abroad”, in each place where that word occurs, there shall be substituted “outside the member States”; and
(d) in paragraph (b), for “a person outside the United Kingdom”, there shall be substituted “any other person”.

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Source: https://www.legislation.gov.uk/uksi/1992/3102/regulation/35 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.