# The Value Added Tax Regulations 1995, Regulation 33B


Where a person of a description in article 6 of the Value Added Tax (Terminal Markets) Order 1973 who makes or receives supplies of a description falling within that article, the following Parts of these Regulations shall not apply in relation to those supplies, that is to say—
(a) Part IV;
(b) Part V.

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