The Value Added Tax (General) (Amendment) (No.4) Regulations 1989
These Regulations, which come into force on 1st April 1990, amend regulation 32(2) of the Value Added Tax (General) Regulations 1985 (“the principal Regulations”), and add a new Part VA to the principal Regulations. These provisions implement the requirements of Title XI, and in particular Article 20, of Council Directive No. 77/388/EEC (OJ No. L145, 17.5.77, pp 15–16).