
1 
These Regulations may be cited as the Value Added Tax (Accounting and Records) (Amendment) Regulations 1994 and shall come into force on 1st May 1994.
2 
In regulation 5(3) of the Value Added Tax (Accounting and Records) Regulations 1989, after the word “discovered” there shall be inserted the words “by the taxable person”.
Alexander W. Russell
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London,
SE1 9PJ
17th March 1994