# The Value Added Tax (Amendment) (No. 4) Regulations 2010, Regulation 7: Input tax and partial exemption


In regulation 107 (adjustment of attribution) in paragraph (1)(e) between “shall” and “apply” insert “, except where a taxable person is using a method provided for in regulation 102(1) to make the apportionment referred to in regulation 102ZA(1),”.

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Source: https://www.legislation.gov.uk/uksi/2010/3022/regulation/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.