Amendment of the Value Added Tax Regulations 199523
In regulation 19 (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 each place it occurs in paragraphs (1) and (2), for “section 14(2) of” substitute “paragraph 6(3) of Schedule 9ZA to”.