Regulation 172F ApplicationF1
This Part applies where the supply in relation to which a person has claimed credit for input tax was made on or after 1st January 2003.
Annotations
Textual amendments
- F1
Pt. 19B inserted (1.1.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2002 (S.I. 2002/3027), regs. 1, 8