Amendment of the Value Added Tax Regulations 1995

21.  In regulation 17 (section 14(6) supplies to persons belonging in other member States)—

(a) in the heading, for “Section 14(6)” substitute “Paragraph 6(9) of Schedule 9ZA”;

(b) in paragraph (1), for “section 14(6) of” substitute “paragraph 6(9) of Schedule 9ZA to”.