Hello, Does anyone have access to the above please, apparently its a piece of VAT law although I don't have a regulation number. I've tried Eurolex and its got everything except page 22. If anyone can assist I would be grateful if you could fax me a copy. Many thanks Adrian Adams Revenue & Customs Library LG 73 1 Parliament Street London SW1A 2BQ 020 7147 0001 Fax 020 7147 0232 The original of this email was scanned for viruses by the Government Secure Intranet (GSi) virus scanning service supplied exclusively by Energis in partnership with MessageLabs. On leaving the GSi this email was certified virus-free