# The Value Added Tax (General) (Amendment) (No. 2) Regulations 1989, Regulation 5


After regulation 30A of the principal Regulations there shall be inserted the following regulation–
“Attribution of input tax on self-supplies
30B Where under or by virtue of any provision of the Act a person makes a supply to himself, the input tax on that supply shall not be allowable as attributable to that supply.”.

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Source: https://www.legislation.gov.uk/uksi/1989/1302/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1989/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.