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Regulation 4 Amendment of the Value Added Tax Regulations 1995

Original text. Later amendments are not shown.

In regulation 101 (input tax and partial exemption: attribution of input tax to taxable supplies)—

(a)

in paragraph (3)—

(i)

after sub-paragraph (d), omit “and”, and

(ii)

after sub-paragraph (e), insert—

“, and

(f)

the value of supplies made from an establishment situated outside the United Kingdom.”;

(b)

in paragraph (8) omit sub-paragraph (b) and the preceding “; or”.