# The Value Added Tax (General) (Amendment) (No.4) Regulations 1989, Regulation 3


For regulation 32(2) of the principal Regulations there shall be substituted the following–
“(2) In the application of paragraph (1) above to a longer period–
(a) any treatment of exempt input tax as attributable to taxable supplies in any prescribed accounting period shall be disregarded; and
(b) no account shall be taken of any amount or amounts which may be deductible or payable under regulation 37D.”.

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Source: https://www.legislation.gov.uk/uksi/1989/2355/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no4-regulations-1989/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.