2.The Value Added Tax Regulations 1995 are amended as follows....
3.In regulation 25A(12) (making of returns)— (a) in sub-paragraph (a)...
4.In regulation 101(1) (attribution of input tax to taxable supplies),...
5.In regulation 102(1) (use of other methods), for “and 103B”...
6.Immediately before regulation 106, insert— (1) Subject to regulation 106ZA(1), where, in relation to a...
7.In regulation 106(1) (treatment of input tax attributable to exempt...
8.After regulation 106, insert— (1) A taxable person who— (a) was entitled to attribute...
9.In regulation 107(1) (adjustment of attribution)— (a) at the beginning,...