Amendment of the Value Added Tax Regulations 1995
This section has no associated Explanatory Memorandum
22. 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”.