The Value Added Tax (Amendment) Regulations 1997 No. 1086

14.  Regulation 172(1) shall be amended as follows—

(a) for the words “supply in question” in paragraph (1A) there shall be substituted the words “relevant supply”; and

(b) for the word “supply” where it first appears in paragraph (2) there shall be substituted the words “relevant supply”.

(1)

Paragraph (1A) of regulation 172 was inserted, and paragraph (2) substituted, by S.I. 1996/2960.