Regulation 8 Input tax and partial exemption

In regulation 110, after paragraph (4) insert—

“(5)

In regulations 108 and 109 a reference to—

(a)

“exempt supplies” includes a reference to non-business activities that give rise to an amount of non-business VAT;

(b)

a method which a taxable person is required to use includes a reference to an apportionment which a taxable person is required to make under section 24(5) of the Act.”.