The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988 No. 2108

7.  In regulation 58—

(a) for paragraph (4)(b) there shall be substituted—

“(b) ceases to be entitled to be registered under paragraph 5 or 5A of Schedule 1 to the Act,”; and

(b) paragraph (4)(c) is revoked.