Regulation 4
In regulation 101(1) (attribution of input tax to taxable supplies), for “regulation 102 and 103A” substitute “regulations 102, 103A, 105A and 106ZA”.
In regulation 101(1) (attribution of input tax to taxable supplies), for “regulation 102 and 103A” substitute “regulations 102, 103A, 105A and 106ZA”.