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The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992
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- 1992 No. 3102
- Regulation 3
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3. In regulation 2(1)—
(a)for the definition of “prescribed accounting period” there shall be substituted the following—
““prescribed accounting period”, subject to regulation 29(1), means a period such as is referred to in regulation 58;”; and
(b)for the definition of “registered person” there shall be substituted the following—
““registered person” means a person registered by the Commissioners under Schedule 1, 1A or 1B to the Act and “registered taxable person” means such a person while he is also a taxable person;”.
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