Amendment of the Value Added Tax Regulations 199522
In regulation 18 (section 14(1) supplies by intermediate suppliers)—
a
in the heading, for “Section 14(1)” substitute “Paragraph 6(2) of Schedule 9ZA”;
b
in each place it occurs in paragraphs (1) and (2), for “section 14(1) of” substitute “paragraph 6(2) of Schedule 9ZA to”.