The Value Added Tax Regulations 1995 No. 2518

PART XIV U.K. INPUT TAX AND PARTIAL EXEMPTION

Attribution of input tax to foreign and specified supplies U.K.

103.  —

F1 (...) Input tax incurred by a taxable person in any prescribed accounting period on goods imported or acquired by, or goods or services supplied to, him which are used or to be used by him in whole or in part in making—

(a) supplies outside the United Kingdom which would be taxable supplies if made in the United Kingdom, or

(b) supplies specified in an Order under section 26(2)(c) of the Act, [F2 other than supplies of a description falling within regulation 103A below,]

shall be attributed to taxable supplies to the extent that the goods or services are so used or to be used expressed as a proportion of the whole use or intended use.

F3 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Reg. 103 para. number (1) omitted (3.12.2004) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2004 (S.I. 2004/3140), regs. 2(3), 7

F2 Words in reg. 103(1)(b) inserted (1.1.2000) by The Value Added Tax (Amendment) (No. 4) Regulations 1999 (S.I. 1999/3114), regs. 1, 7

F3 Reg. 103(2)(3) omitted (3.12.2004) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2004 (S.I. 2004/3140), regs. 2(3), 7

Commencement Information

I1 Reg. 103 in force at 20.10.1995, see reg. 1