# The Value Added Tax (Amendment) (No. 4) Regulations 2010, Regulation 9: Input tax and partial exemption


In regulation 111 (exceptional claims for VAT relief)—
(a) delete “or” at the end of paragraph (2)(c); and
(b) after paragraph (2)(d) insert “or (e) in respect of capital items of a description falling within regulation 113.”.

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Source: https://www.legislation.gov.uk/uksi/2010/3022/regulation/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.