# The Value Added Tax Regulations 1995, Regulation 104: Attribution of input tax on self-supplies

Extent: E+W+S+N.I.

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/1995/2518/regulation/104 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-104
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.