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Regulation 38 Amendment of the Value Added Tax Regulations 1995

Original text. Later amendments are not shown.

In regulation 110 (adjustment of attribution)—

(a)

in each place it occurs in paragraphs (1), (2), (3) and (5), for “and 109” substitute “, 109 and 109A”;

(b)

in paragraph (4)—

(i)

in sub-paragraph (a), for “or 109” substitute “, 109 or 109A”;

(ii)

in the closing words, after “regulation 109” insert “or 109A”.