Amendment of the Value Added Tax Regulations 1995

2.  Regulation 32B of the Value Added Tax Regulations 1995(1) is amended as follows—

(a) omit paragraphs (2) to (5);

(b) in paragraph (6), for “exemptions under paragraphs (1)(b) and (3) do” substitute “exemption under paragraph (1)(b) does”.

(1)

S.I. 1995/2518; amended by S.I. 2018/261; there are other amending instruments but none are relevant.