http://www.legislation.gov.uk/uksi/2012/33/regulation/13/madeThe Value Added Tax (Amendment) Regulations 2012TaxVATenKing's Printer of Acts of Parliament2013-01-10VALUE ADDED TAXThese Regulations amend Part V (accounting, payment and records) of the Value Added Tax Regulations 1995 (S.I. 1995/2518).Amendment of the Value Added Tax Regulations 199513In paragraph (21) omit “(5),”.