Part XIV INPUT TAX AND PARTIAL EXEMPTION
United Kingdom
- 99Interpretation of Part XIV and longer periods
- 100Regulation 100
- 101Attribution of input tax to taxable supplies
- 102Use of other methods
- 102ZARegulation 102ZA
- 102ARegulation 102A
- 102BRegulation 102B
- 102CRegulation 102C
- 103Attribution of input tax to foreign and specified supplies
- 103AAttribution of input tax to investment gold
- 103BAttribution of input tax incurred on services and related goods used to make financial supplies
- 104Attribution of input tax on self-supplies
- 105Treatment of input tax attributable to exempt supplies as being attributable to taxable supplies
- 105ARegulation 105A
- 106Regulation 106
- 106ZARegulation 106ZA
- 106ARegulation 106A
- 107Adjustment of attribution
- 107AAdjustment of attribution
- 107BAdjustment of attribution
- 107CAdjustment of attribution
- 107DAdjustment of attribution
- 107EAdjustment of attribution
- 107FAdjustment of attribution
- 108Adjustment of attribution
- 109Adjustment of attribution
- 109AAdjustment of attribution
- 110Adjustment of attribution
- 111Exceptional claims for VAT relief