Paragraph 19 Value Added Tax Regulations 1995 (S.I. 1995/2518)

In regulation 113 (capital items to which Part 15 applies)—

(a)

in paragraph (c)(i), for “paragraph 1(5) of Schedule 10” substitute “paragraph 37(3) of Schedule 10”,

(b)

in paragraph (c)(ii), for “paragraph 1(6)(b) of that Schedule” substitute “paragraph 37(5) of that Schedule”,

(c)

in paragraph (d)(i)^f1, after “the Act” insert “(as that Schedule stood before being rewritten by article 2 of the Value Added Tax (Buildings and Land) Order 2008)”, and

(d)

in paragraph (d)(ii), after “that Schedule” insert “(as that Schedule so stood)”.

Annotations

Footnotes

f1: Regulation 113(d) was amended by S.I. 1997/1614.