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

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

The references in regulations 107C and 107E to an apportionment under regulation 101(2)(d) in relation to a longer period include cases where the apportionment is made under regulation 107(1)(a) or (d) using the calculation specified in regulation 101(2)(d).

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