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The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992

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11.  For regulation 16 there shall be substituted the following—

“16.  Regulations 12, 13, 14 and 15 shall not apply to the following supplies made in the United Kingdom—

(a)any zero-rated supply other than a supply for the purposes of acquisition;

(b)any supply to which an order made under section 14(10) of the Act applies;

(c)any supply on which tax is charged although it is not made for consideration;

(d)any supply to which an order made under section 18 of the Act applies.”.

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