Amendment of the Value Added Tax Regulations 19959

In regulation 38A—

a

in paragraph (2)—

i

for “Paragraphs (5) and (6) of regulation 38 shall apply”, substitute “Paragraph (5) of regulation 38 applies”; and

ii

for “they apply” substitute “it applies”; and

b

at the end of paragraph (3), after “regulations 34 and 35”, insert “except insofar as there is an error arising from a failure to make any entry required by this regulation”.