# The Value Added Tax (Amendment) Regulations 2015, Regulation 4: Amendment of the Value Added Tax Regulations 1995


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”.

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Source: https://www.legislation.gov.uk/uksi/2015/1978/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2015/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.