OpenLegislation

Part XIV INPUT TAX AND PARTIAL EXEMPTION

United Kingdom

  1. 99Interpretation of Part XIV and longer periods
  2. 100Regulation 100
  3. 101Attribution of input tax to taxable supplies
  4. 102Use of other methods
  5. 102ZARegulation 102ZA
  6. 102ARegulation 102A
  7. 102BRegulation 102B
  8. 102CRegulation 102C
  9. 103Attribution of input tax to foreign and specified supplies
  10. 103AAttribution of input tax to investment gold
  11. 103BAttribution of input tax incurred on services and related goods used to make financial supplies
  12. 104Attribution of input tax on self-supplies
  13. 105Treatment of input tax attributable to exempt supplies as being attributable to taxable supplies
  14. 105ARegulation 105A
  15. 106Regulation 106
  16. 106ZARegulation 106ZA
  17. 106ARegulation 106A
  18. 107Adjustment of attribution
  19. 107AAdjustment of attribution
  20. 107BAdjustment of attribution
  21. 107CAdjustment of attribution
  22. 107DAdjustment of attribution
  23. 107EAdjustment of attribution
  24. 107FAdjustment of attribution
  25. 108Adjustment of attribution
  26. 109Adjustment of attribution
  27. 109AAdjustment of attribution
  28. 110Adjustment of attribution
  29. 111Exceptional claims for VAT relief