Amendment of the Value Added Tax Regulations 1995
This section has no associated Explanatory Memorandum
23. In regulation 19 (section 14(2) supplies by persons belonging in other member States)—
(a)in the heading, for “Section 14(2)” substitute “Paragraph 6(3) of Schedule 9ZA”;
(b)in each place it occurs in paragraphs (1) and (2), for “section 14(2) of” substitute “paragraph 6(3) of Schedule 9ZA to”.