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

29.  In regulation 41—

(a)after “post” there shall be inserted “from places outside the member States”;

(b)for “£1,300” there shall be substituted “£2,000”; and

(c)after “services by him” there shall be inserted “or on the acquisition of goods by him from another member State”.