
1 
These Regulations may be cited as the value Added Tax (Amendment) (No. 4) Regulations 1997 and shall come into force on 1st November 1997.
2 
Regulations 70, 73 and 74 of the value Added Tax Regulations 1995 shall be omitted.
Martin Brown
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London SE1 9PJ
10th October 1997