European Communities (Value-added Tax) Regulations 2010 (S.I. Number 317 of 2010)
4. Amendment of section 10 (amount on which tax is chargeable) of Principal Act.
Section 10 of the Principal Act is amended in subsection (5) by substituting “paragraph (aa) or (ab) of subsection (1A), or subsection (2), of section 8” for “section 8(2)”.