Revocation of Part 4A of the VAT Regulations

3.  Part 4A (regulations 23A to 23D)(1) of the VAT Regulations is revoked.

(1)

S.I. 1995/2518; regulations 23A to 23C were inserted by S.I. 2007/1418 and regulation 23D was inserted by S.I. 2007/1599; regulation 23A was amended by S.I. 2014/1497 and S.I. 2019/59.