Amendment of the Value Added Tax Regulations 199517
In regulation 11 (notification of intended section 14(1) supplies by intermediate suppliers)—
a
in the heading, for “section 14(1)” substitute “paragraph 6(2) of Schedule 9ZA”;
b
in paragraphs (1), (4) and (5), for “section 14(1) of” substitute “paragraph 6(2) of Schedule 9ZA to”.