# The Value Added Tax (Amendment) (No. 2) Regulations 2009, Regulation 10: Citation and commencement


After regulation 107E insert—
“107F. The references in regulations 107C and 107E to an apportionment under regulation 101(2)(d) in relation to a longer period include cases where the apportionment is made under regulation 107(1)(a) or (d) using the calculation specified in regulation 101(2)(d).”.

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Source: https://www.legislation.gov.uk/uksi/2009/820/regulation/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2009/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.