xmlns:atom="http://www.w3.org/2005/Atom"
3.The Value Added Tax (General) Regulations 1985 shall be amended...
6.For regulation 8, there shall be substituted the following: Where a person registered under paragraph 5 or 11(1)(b) of...
7.In regulation 45(d), after the words “zero-rating provisions” there shall...
8.In regulation 46(a), for the words “taxable person” there shall...