The Value Added Tax (General) (Amendment) (No.4) Regulations 1989 No. 2355

2.  In these Regulations–

“the principal Regulations” means the Value Added Tax (General) Regulations 1985(1).

(1)

S.I. 1985/886; relevant amending instruments are S.I. 1987/510, 1989/1132, 1302.