# The Value Added Tax Regulations 1995, Regulation 172F: Application


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.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/172F (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-172F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.