Regulation 13

Regulation 116 shall be amended as follows—

(a)

in paragraph (1)—

(i)

after the words “regulation 115(3)” there shall be inserted “and (3B)”; and

(ii)

after the words “paragraphs (2)” there shall be inserted “, (A2)”; and

(b)

after paragraph (1) there shall be inserted—

“(A2)

Subject to paragraph (2) below, the attribution of the total input tax on a capital item for subsequent intervals determined in accordance with regulation 114(5A) above shall be determined by such method as is agreed with the Commissioners.”.