Amendment of the Value Added Tax Regulations 1995

9.  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”.