The Value Added Tax (Amendment) (EU Exit) Regulations 2021 No. 715

Amendment of the Value Added Tax Regulations 1995

17.  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”.