The Value Added Tax (Amendment) (No. 4) Regulations 2004 No. 3140

PART 3 PARTIAL EXEMPTION

14.—(1) In regulation 110(1), before “108” insert “103B,”.

(2) In regulation 110(1)(b), for “103(1)” substitute “103”.

(3) In regulation 110(4), for “regulation 103” substitute “regulations 103 and 103B”.