Amendment of the Value Added Tax Regulations 1995
This section has no associated Explanatory Memorandum
4. In regulation 4B (electronic communication: specified communications)—
(a)at the end of paragraph (h) omit “and” ; and
(b)after paragraph (i) insert “and (j) a notification under paragraph (3) of regulation 148A (notification of the arrival in the United Kingdom of motorised land vehicles and payment of VAT).”.