# The Value Added Tax (Amendment) Regulations 2010, 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”.

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Source: https://www.legislation.gov.uk/uksi/2010/559/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2010/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.