# The Value Added Tax (Amendment) Regulations 2011, Regulation 5: Adjustments to the deduction of input tax on capital items


In regulation 115(5) (method of adjustment), for “paragraph 37(3)” substitute “paragraph 37(1)”.

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Source: https://www.legislation.gov.uk/uksi/2011/254/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2011/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.