# The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993, Regulation 5


In regulation 32—
(a) for the words “importations or acquisitions by or supplies to him” there shall be substituted “goods imported or acquired by or goods or services supplied to him”;
(b) for the words “importations, acquisitions or supplies” there shall be substituted “goods or services”.

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Source: https://www.legislation.gov.uk/uksi/1993/1639/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-5-regulations-1993/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.