Amendment of the Value Added Tax Regulations 1995
This section has no associated Explanatory Memorandum
18. In regulation 12 (notification of intended section 14(2) supplies by persons belonging in other member States)—
(a)in the heading, for “section 14(2)” substitute “paragraph 6(3) of Schedule 9ZA”;
(b)in paragraphs (1), (4) and (5), for “section 14(2) of” substitute “paragraph 6(3) of Schedule 9ZA to”.