http://www.legislation.gov.uk/uksi/2003/532/regulation/4/made
The Value Added Tax (Amendment) Regulations 2003
Tax
VAT
King's Printer of Acts of Parliament
2016-09-28
VALUE ADDED TAX
These Regulations, which come into force on 1st April 2003, further amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) ( “ the principal Regulations”).
4
Omit regulation 172I(5).