# The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992, Regulation 38


In regulation 51—
(a) in paragraph (1)(a), after “export” there shall be inserted “to a place outside the member States”; and
(b) in paragraph (1)(b), after “exported” there shall be inserted “to a place outside the member States”.

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Source: https://www.legislation.gov.uk/uksi/1992/3102/regulation/38 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.