# The Value Added Tax (Amendment) (No. 2) Regulations 2009, Regulation 6: Citation and commencement


In regulation 103 (attribution of input tax to foreign and specified supplies), after “Other than where it falls to be attributed under” insert “regulation 101 or”.

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Source: https://www.legislation.gov.uk/uksi/2009/820/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2009/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.