# The Value Added Tax (Amendment) (No. 4) Regulations 2010, Regulation 5: Input tax and partial exemption


In regulation 99 (interpretation of Part XIV and longer periods) after paragraph (1) insert—
“(1A) In this Part “non-business VAT” has the meaning given in section 24(5)(b) of the Act.”.

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Source: https://www.legislation.gov.uk/uksi/2010/3022/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.