# The Value Added Tax (General) (Amendment) Regulations 1992, Regulation 4


In paragraph (1) of regulation 37A, the words “Save that in this Part of these Regulations “tax year” shall include a “first tax year”,” shall be deleted.

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Source: https://www.legislation.gov.uk/uksi/1992/645/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-regulations-1992/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.