The Value Added Tax Regulations 1995 No. 2518

PART XIV U.K. INPUT TAX AND PARTIAL EXEMPTION

Treatment of input tax attributable to exempt supplies as being attributable to taxable supplies U.K.

F1 105.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Reg. 105 omitted (with effect in accordance with reg. 1(3)(4) of the amending S.I.) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 1999 (S.I. 1999/599), regs. 1(1), 4

Commencement Information

I1 Reg. 105 in force at 20.10.1995, see reg. 1