Paragraph 17 Value Added Tax Regulations 1995 (S.I. 1995/2518)

in paragraphs (3) and (4)(b)^f1, for “wholly or mainly” substitute “wholly, or substantially wholly,”,

in paragraph (5)^f2, for sub-paragraph (b) substitute—

“(b)

paragraph 16 of Schedule 10 to the Act shall have effect for determining the meaning of “eligible purposes” and “occupation”;

(ba)

whether a person’s occupation is “wholly, or substantially wholly,” for eligible purposes shall be determined in the same way as it is for the purposes of paragraph 15 of that Schedule;”, and

in paragraph (5)(d), for “paragraph 3A(4) of Schedule 10” substitute “paragraph 14(3) of Schedule 10”.