# The Value Added Tax Regulations 1995, Regulation 33A


A person making supplies of a description falling within article 4 of the Value Added Tax (Terminal Markets) Order 1973 shall not be required to keep in relation to those supplies the records specified in regulations 31 (save for paragraph (1)(a) of that regulation), 31A, 32 and 33 of these Regulations.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/33A (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-33A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.