# The Value Added Tax (Amendment) (No. 4) Regulations 2010, 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.”.

---
Source: https://www.legislation.gov.uk/uksi/2010/3022/regulation/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.