# The Value Added Tax (Amendment) Regulations 2011, Regulation 3: Adjustments to the deduction of input tax on capital items


In regulation 112(3) (interpretation of Part XV)—
(a) for “paragraph 37(3)” substitute “paragraph 37(1)”;
(b) for “paragraph 37(5)” substitute “paragraph 37(3)”;
(c) for “3” substitute “36”.

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Source: https://www.legislation.gov.uk/uksi/2011/254/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2011/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.