# The Value Added Tax Regulations 1995, Regulation 172K


This Part applies where a person is entitled, by virtue of section 26AB(2) of the Act, to make an adjustment to the amount of VAT which he is required to account for and pay under section 55A(6) of the Act (“the adjustment”).

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/172K (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-172K
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.