# The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992, Regulation 43


In regulations 56 and 57—
(a) for “the United Kingdom”, in each place where those words occur, there shall be substituted “the member States”; and
(b) for “acquire”, in each place where that word occurs, there shall be substituted “purchase”.

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Source: https://www.legislation.gov.uk/uksi/1992/3102/regulation/43 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.