# The Value Added Tax (General) (Amendment) (No.7) Regulations 1993, Regulation 6


In regulation 57J, for the words after “the provisions” there shall be substituted “relating to the export of goods to a place outside the customs territory of the Community contained in Council Regulation (EEC) No. 2913/92 and Commission Regulation (EEC) No. 2454/93 shall apply for the purpose of ensuring the correct application of the zero-rate of tax to such goods”.

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Source: https://www.legislation.gov.uk/uksi/1993/3027/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no7-regulations-1993/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.