# The Value Added Tax Regulations 1995, Regulation 107C: Adjustment of attribution

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

For the purposes of regulations 107A and 107B, a difference is substantial if it exceeds—
(a) £50,000; or
(b) 50% of the amount of input tax falling to be apportioned under regulation 101(2)(d) within the prescribed accounting period referred to in regulation 107A(1), or longer period, as the case may be, but is not less than £25,000.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/107C (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-107C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.