# The Value Added Tax (General) (Amendment) Regulations 1995, Regulation 4


For paragraph (14) of regulation 38 there shall be substituted the following—
“(14)
In regulations 57F and 57J “customs territory of the Community” has the same meaning as it has for the purposes of Council Regulation (EEC) No. 2913/92”.

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Source: https://www.legislation.gov.uk/uksi/1995/152/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-regulations-1995/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.