xmlns:atom="http://www.w3.org/2005/Atom"
3. Part 4A (regulations 23A to 23D)(1) of the VAT Regulations is revoked.
S.I. 1995/2518; regulations 23A to 23C were inserted by S.I. 2007/1418 and regulation 23D was inserted by S.I. 2007/1599; regulation 23A was amended by S.I. 2014/1497 and S.I. 2019/59.