OpenLegislation

Regulation 105 Treatment of input tax attributable to exempt supplies as being attributable to taxable suppliesF1I1

United Kingdom Repealed

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Annotations

Textual amendments

F1

Reg. 105 omitted (with effect in accordance with reg. 1(3)(4) of the amending S.I.) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 1999 (S.I. 1999/599), regs. 1(1), 4

Commencement

I1

Reg. 105 in force at 20.10.1995, see reg. 1