# The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993, Regulation 7


At the beginning of paragraph (2) of each of regulations 35 and 36 there shall be inserted “Subject to regulation 36A below and”.

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Source: https://www.legislation.gov.uk/uksi/1993/1639/regulation/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-5-regulations-1993/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.