# The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993, Regulation 3


In paragraph (1) of regulation 29, for the definition of “exempt input tax” there shall be substituted the following—
““exempt input tax” means—
(i) input tax, or a proportion of input tax, which is attributable to exempt supplies in accordance with the method used under regulation 30 or approved or directed under regulation 31, as the case may be; and
(ii) input tax, or a proportion of input tax, which is attributable to supplies outside the United Kingdom which would be exempt if made in the United Kingdom, not being supplies specified in an order under section 15(2)(ba) of the Act, according to the extent to which the goods or services on which the input tax was incurred are used or to be used in making such supplies or in accordance with a method approved or directed under regulation 31, as the case may be;”.

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Source: https://www.legislation.gov.uk/uksi/1993/1639/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-5-regulations-1993/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.