# The Value Added Tax (Place of Supply of Services) (Amendment) Order 1997, Article 4


In article 18 for “if” there shall be substituted “to the extent that”.

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Source: https://www.legislation.gov.uk/uksi/1997/1524/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1997/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.